00239 - Tax Law (A-L)

Learning outcomes

The teaching aims to provide a broad and articulate legal education involving not only the tax system but the constitutional and general legal principles that inspire it. In this perspective, the interdisciplinary nature of the subject, involving constitutional, civil, administrative, commercial, international, EU and criminal law, will be emphasized. The subject will thus be able to make an integrated and useful contribution to the legal training of the future legal professional.

Course contents

1. Fees and taxes: purpose of levy, constitutional principles.

2. Community and international taxation.

3. Implementation of the levy: investigation, assessment, collection.

4. Tax penalties.

5. The deflative instruments of litigation

6. The tax process

7. The refund

Readings/Bibliography

A. Carinci - T. Tassani, Manuale di Diritto tributario, Giappichelli, 2025.

Teaching methods

For incoming students, coming to Bologna as part of Erasmus or other international mobility programs, the program will be modulated due to exams on the subject or complementary and/or assimilated subjects already taken.

Assessment methods

The examination consists of several stages and modules.
There is a first written test with a 30-question multiple-choice test lasting 15 min. Sufficiency (18/30 of correct answers) is a condition for proceeding with the exam.
There is then a second written test with open-ended questions. It consists of a short paper (10 min) on an outline, designed to test the candidate's argumentative and expository skills. There are alternatively two questions, chosen by the student: a more institutional question and a more specific and argumentative question. The choice of question conditions the final outcome of the test.

Assessment:
With choice of answer to first question
Very limited exposition, incomprehensibility of text, difficulty in articulating and linking themes → Exam failed
Limited ability to analyze and approximate technical language → 18-19
Elaboration substantially correct but very stringent and poorly argued → 20-26
With choice of answer to second question
Very limited exposition, incomprehensibility of text, difficulty articulating and linking topics → Exam failed
Limited ability to analyze and approximate technical language → 18-19
Elaboration substantially correct but very stringent and poorly argued → 20-25
Adequate articulation and correctness of writing with mastery of specific terminology → 25-29
Comprehensive preparation on topics, correct exposition and critical elaboration, with full mastery of specific terminology → 30.
The final grade is the average of the two written tests

As a supplement to the grade on the written tests, there is still the possibility of an oral test, which, however, is optional and is intended to test the expected knowledge and to assess the achievement of the planned training objectives. Here the exam consists of an interview with the lecturer, on the topics covered in the course syllabus. The assessment will take into account knowledge of the various topics, the ability to analyze doctrinal and jurisprudential orientations, make connections between the various parts of the program and develop critical arguments, as well as clarity of exposition.
The final grade is ideally the average of the three tests

Grade Grading:
Very limited preparation, with difficulty in exposition and linking topics. Lecturer's help needed → Exam not passed
Preparation on a very limited number of topics and ability to analyze emerging only with lecturer's help. Rough technical language → 18-19
Preparation on a limited number of topics and limited ability to analyze. Dry and unargued answers → 20-25
Preparation on an adequate number of topics, ability to make connections and mastery of specific terminology → 26-29
Substantially comprehensive preparation on topics, ability to argue and critique with full mastery of specific terminology → 30-30L.
If in-person lectures are not possible, the course will follow the traditional mode with oral examination only.

Teaching tools

Students who for reasons dependent on disabilities or specific learning disorders (SLDs) require compensatory tools may notify the Teacher of their needs so that they can be referred to the Referents and agree on the adoption of the most appropriate arrangements.

Office hours

See the website of Andrea Carinci