11460 - Tax and Labour Law

Learning outcomes

At the end of the course the student is familiar with the fundamental aspects of the Italian tax system, in particular: - the regulation of the main taxes concerning employees, self-employment and small/medium-sized enterprises; - the basic tax principles and rules on the personnel management, taxpayer compliance and administrative controls; - the essential rules and concepts in the field of tax litigation. The skills acquired enable the student to - autonomously identify the rules applicable to concrete cases; - identify and exploit administrative practice and case law that may be relevant; - argue interpretative and applicative solutions to basic legal issues of tax law.

Course contents

The course aims to provide a general understanding of the fundamental concepts and principles of the tax system, which are summarised in the SYLLABUS set out below.

THE EXAM SYLLABUS CORRESPONDS TO THAT COVERED IN THE STUDY GUIDE.

NOT ALL TOPICS IN THE SYLLABUS WILL BE COVERED IN THE LECTURES. In fact, most of the lectures will focus on an in-depth, monographic study dedicated to EMPLOYMENT TAXATION. In particular, the main forms of taxation and the key tax obligations affecting employees and small and medium-sized enterprises will be analysed and explained.

The lectures aim to provide students with an understanding of the key aspects of taxation on the income of individuals and companies. To this end, particular attention will be paid to: income from employment and self-employment, including aspects relating to the international mobility of workers; the taxation of pensions and supplementary and complementary pension schemes; the income of small and medium-sized enterprises (sole traders, small businesses, partnerships and closely-held companies) and the tax treatment of business costs relating to employees and similar workers.

Other taxes affecting economic operators and businesses will also be covered in general terms, in particular value added tax (VAT).

For all the taxes covered during the course, the framework and methods of implementation will be explained: tax liability, tax procedures, the submission of tax returns, tax controls, investigations and audits, tax assessment, collection and set-off, and administrative penalties.

In view of the remit of the professional role of the employment adviser, the syllabus also covers the essential features of tax appeals and judicial proceedings before the tax courts.

Main topics of the SYLLABUS

1. Introduction to the course: taxation and compulsory payments. Tax, duty and levy. Constitutional principles relating to taxation.

2. Taxes and social security contributions. So-called ‘para-fiscal’ charges.

3. Tax and the tax liability

3.1. Sources, nature, structure and application.

3.2. General principles relating to the fulfilment of tax obligations in the Taxpayers’ Charter.

3.3. Taxable persons. The roles of the withholding agent and the person liable for tax. Economic transfer. Taxpayers in law and in fact.

4. Personal income tax (IRPEF).

4.1. Introduction and general aspects.

4.2. The concept of income and categories of income.

4.3. Structure and calculation of IRPEF.

4.4. The principles of individualisation and progressivity.

4.5. Tax residence and the generation of income in cross-border contexts.

4.6. Tax returns: structure and content

5. Taxation of income from employment

5.1. Employment income. Definition, characteristics and calculation.

5.2. Income treated as employment income.

5.3. Methods of taxing income from employment. Pay-as-you-earn deductions and the employer’s tax obligations as a withholding agent. Ordinary, substitute and separate taxation.

5.4. Taxation of severance pay (TFR).

5.5. Taxation of pensions and supplementary pension schemes.

6. Taxation of income from self-employment.

6.1. Income from self-employment and similar sources.

6.2. Similarities and differences between the taxation of income from self-employment, coordinated and continuous collaboration, and business activities.

6.3. The so-called flat-rate scheme and the ‘flat tax’.

7. The international mobility of workers

7.1. Taxation of income from self-employment and employment carried out abroad, and taxation of non-residents.

8. Corporate taxation.

8.1. Taxation of business income in sole traders (IRPEF) and in limited companies (IRES). The relationship between the taxation of companies and that of shareholders.

8.2. The general principles for determining business income: derivation, recognition in the financial statements, relevance and accrual basis.

8.3. The main positive and negative components of income

8.4. Labour costs in determining business income.

8.5. Taxation of income from small businesses.

8.6. Taxation of income from partnerships and closely-held companies (transparency regime).

8.7. Value Added Tax (VAT). General consumption tax and the taxation of business turnover.

8.8. Fundamental characteristics of VAT.

8.9. The classification of VAT transactions.

8.10. Invoicing and recording of transactions.

8.11. The principle of neutrality. Rights of recourse and deduction.

8.12. The Regional Tax on Productive Activities (IRAP) (an overview).

9. Income tax and VAT returns.

9.1. Main return forms and procedures. Assessment and payment. Obligations of the taxpayer and the withholding agent.

9.2. The taxpayer’s management of the return and reporting obligations. The possibility of amending the return

9.3. Voluntary correction regarding returns and payments.

9.4. The pre-filled income tax return scheme

10. Interpretation and advance rulings.

10.1 Interpretation and guidance provided by the tax authorities. The principle of protection of good faith and legitimate expectations. Circulars.

10.2. Ordinary advance rulings

10.3. Other types of advance rulings: disapplication, evidential, anti-abuse and special rulings.

11. Audits of tax returns.

11.1 So-called ‘documentary’, automated and formal audits.

11.2. Substantive audits and administrative tax investigations.

11.3. The main investigative powers and means of inquiry.

11.4. Access, inspections and tax audits.

11.5. The Report on Findings (PVC).

12. Tax assessment and other tax acts and procedures.

12.1. Methods of assessment (analytical/synthetic). Tax presumptions and standardised or statistical control indices (synthetic indices of tax reliability, ‘redditometro’)

12.2. Types of assessment (comprehensive/partial, supplementary, corrective/ex officio, etc.)

12.3. Structure, form, content and legal regime of the assessment notice.

12.4. Assessment and penalties.

12.5. Acquiescence, assessment by mutual agreement and other dispute resolution mechanisms. Tax self-defence.

12.6. Tax collection activities. Duties of the tax collector. The tax assessment notice and the payment notice. Tax assessment for collection purposes.

12.7. Tax refunds.

12.8. Tax offences and the imposition of penalties: general principles.

13. An overview of the taxpayer’s defence in tax proceedings

13.1. Tax proceedings: general overview.

13.2. Special tax jurisdiction and the Tax Courts.

13.3. Tax appeals. Legal actions available in court.

13.4. Defects in and the challengeability of tax acts.

13.5. The role of the judge and the parties in the conduct of first-instance tax proceedings

13.6. The rules governing evidence.

Readings/Bibliography

For the final exam, students must study:

- the handouts or Lecture Notes prepared by the lecturer on certain topics from the syllabus covered in lectures, which will be published during the course on the online teaching materials website virtuale.unibo.it. The online handouts constitute a monographic course on the taxation of income from employment and pensions, income from self-employment, and the general principles of taxation for SMEs.

- In addition, students must study a tax law textbook. The following is recommended:

A. CARINCI and T. TASSANI, Manuale di Diritto tributario, Giappichelli, the latest edition available in bookshops (2026)

Given the very recent reform of the tax system, students must always use the most recent edition of the chosen textbook available in bookshops, and in any case no earlier than the 2025 edition.

Other tax law textbooks may be agreed with the lecturer and adopted as a textbook only after their authorisation. In any case, they must be available in editions published from 2025 onwards.

NB: The sections of the textbooks to be studied and those to be read only will be indicated at the start of the lectures on the online teaching materials website https://virtuale.unibo.it

– in view of the frequent changes to tax legislation and the ongoing tax reform, students are also required to consult the main tax legislation cited in the textbooks, to supplement their study, in its current version. It is recommended that students either search for and consult the legislation directly via public databases (such as www.normattiva.it) or consult an up-to-date tax code (e.g. Codice ragionato breve di Diritto tributario, edited by A. Carinci and T. Tassani, Giappichelli, Turin, latest edition available in bookshops)

- Finally, it is strongly recommended that students read and study the other teaching materials used in lectures and made available to students on the virtuale.unibo.it website (slides, court rulings or case studies, in-depth information sheets, etc.).

NB: the examination syllabus and study materials are the same for ERASMUS students.

 

Teaching methods

The course consists of lectures from September to December.

Attendance at lectures is not compulsory and is accrued ex officio by students. However, attendance it is highly recommended, both to better learn the notions and technical terminology that characterise the subject and to be better updated on the tax legislation under reform.
Lessons will be held in face-to-face mode.

The study of the manuals and handouts and of the other teaching materials, indicated in the "Texts/Bibliography" section, corresponds to the course programme.

Assessment methods

Registration for examinations. Students must only use the Almaesami web platform. Registration closes strictly two days before the date of the exam. Already enrolled students who no longer wish to sit the examination must cancel within the same deadline. An enrolled student who no longer wishes to take the examination, but has not cancelled in good time, must present himself on the day of the roll call to register his withdrawal. A student who, due to an impediment occurring after the deadline for unsubscribing from the list, is unable to appear for the examination, must inform the lecturer by the starting time of the examination (also by e-mail).

Conduct of examinations. The examination may be organised in several consecutive daily rounds, depending on the number of students enrolled. Students registered for the examination must all present themselves on the first day of the roll call. Should the number of those present exceed the maximum number of students that can be examined by the Board on the first day, the surplus students will be examined, according to the order in which they appear on the examination list, on subsequent days, which will be communicated to those present by the Board.

The profit examination is conducted in oral and discursive form.

Conduct of the colloquium. During the colloquium, the Board of Examiners asks the candidates questions (usually 3-4), of both a theoretical and practical nature, based on the notions and knowledge acquired through attending lectures and critically reading the study texts and teaching materials. The questions in the oral interview cover the topics indicated in the 'Programme and Contents' section. In order to prepare for the exam, it is required to study the readings and texts indicated in the "Texts/Bibliography" section and to consult the main legislation referred to in the texts and during the lectures. Amongst other things, the questions aim to check whether the student has learnt the notions relating to the legal institutes studied, whether he/she is able to use correct legal reasoning to explain the main issues relating to the topics studied, whether he/she has acquired the argumentation skills necessary for the interpretation of the rules and for the analysis and solution of legal problems, and whether he/she is able to apply the knowledge acquired in a critical manner, also referring to the content of the rules, case law and doctrine.

The assessment of the examination will be carried out taking into account:
- the knowledge of institutional profiles;
- the ability to make connections between the different parts of the programme;
- the articulation, accuracy and completeness of the exposition;
-the degree of learning and the ability to use the notions and technical terminology characterising the subject;
-the ability to frame the institutes, topics and problems proposed in a systematic manner, also taking into account the jurisprudential and doctrinal orientations
-the ability to develop adequate analyses of the proposed issues and critical arguments.

By way of example, the final mark will be based on the following criteria:

• sufficient or slightly above sufficient knowledge of the topics covered, poor critical thinking skills, difficulty in using technical legal language → 18-20
• fair knowledge of the topics covered, sufficient critical thinking skills, acceptable use of technical legal language → 21-23
• fair or fairly good preparation on the topics covered, fair critical thinking skills, fair use of technical legal language → 24-26
• good or more than good preparation on the topics covered, good critical thinking skills, good mastery of technical legal language → 27-28
• substantially comprehensive preparation on the topics covered, good critical skills, very good mastery of technical legal language → 29
• exhaustive preparation on the topics covered, excellent critical skills, full and conscious mastery of technical-legal language → 30
• absolutely exhaustive preparation on the topics covered, excellent critical skills, excellent and total mastery of technical-legal language → 30L

Students taking the course for the first time in the academic year 2026/2027 will be able to take the examination from the 1st examination session in January 2027.

In order for the thesis to be awarded, it is necessary to have already successfully taken the examination. The thesis, if any, is awarded by the course lecturer, following the necessary interview with the student, according to an allocation calendar that will be communicated during the year and depending on the places available.

Teaching tools

The e-learning platform virtuale.unibo.it will be used to make available to students:

• Lecture notes
• slides used in class
• readings and other teaching materials to support exam preparation, such as any further reading, case studies presented and discussed in the classroom, case-law
  

Students with SLDs or temporary or permanent disabilities are advised to contact the University office (https://site.unibo.it/studenti-con-disabilita-e-dsa/it) in due time. The office will propose any adjustments, which must in any case be submitted 15 days in advance for approval by the instructor, who will assess their appropriateness in relation to the course objectives.

Office hours

See the website of Andrea Mondini