00239 - Tax Law

Learning outcomes

Following on from a knowledge of the fundamental institutions, the course aims to provide students with the foundation for studying direct and indirect taxation of individuals and with particular focus on businesses. By the end of the course, students will be able to: (a) understand and apply the general principles of the tax system; (b) understand and interpret the tax rules for the preparation of financial statements; (c) understand the regulations governing the relationship between tax authorities and taxpayers.

Course contents

Taxes and the concept of taxation

The reserve of law (Article 23 of the Constitution) and the sources of tax law

Legislative power in tax matters, tax law and acts having “force of law”.

Interpretation and integration of tax law

The constitutional principles of tax law

The principle of contributory capacity and progressivity

Supranational principles (EU regulations, the Charter of Nice, the ECHR, international treaties)

Tax liability (prerequisites, specific cases, taxable base, rate, exemptions and reliefs, tax credits)

Taxpayers (taxpayer, residence and tax domicile)

Tax subjectivity

Tax solidarity and internal relations between co-debtors

Tax substitution and withholding taxes

Transfer and recourse and tax assumption agreements

Successors of natural persons

Defunct companies

TAXES

i) Personal income tax (IRPEF):

Features of IRPEF

Concept of income for IRPEF purposes

Prerequisites, taxable persons and criteria for territorial and chronological connection

The tax base (deductible expenses, tax rates and gross tax, deductions from gross tax, net tax due and tax payable)

Income subject to separate taxation Property income

Capital income

Income from employment

Income from self-employment Business income

The principle of derivation and the rules for determining business income (Articles 83/111 of the Italian Tax Code)

Other income

1. Income tax on companies and non-corporate entities (IRES) Prerequisites and taxable persons

   The distinction between commercial and non-commercial entities

2. Value-added tax (VAT)

The structure of VAT (origin, neutrality, VAT requirements, timing of taxation, territoriality, exemptions, taxable base, rates, right of recourse, right of deduction)

The application of VAT (formal obligations in general, VAT registration, invoices and records, reverse charge, credit notes, turnover, small and flat-rate taxpayers, split payment, payments, surpluses and refunds, annual returns and options, presumptions of purchase and sale, refund of undue VAT)

THE DYNAMICS OF TAXATION

The declaration

Administrative activity (taxation powers, taxpayer's charter, adversarial proceedings, tax rulings, self-defence, taxpayer's ombudsman)

Investigative powers

The assessment notice and assessment methods

The assessment notice: content, terms, notification, defects and invalidity

Tax avoidance and the prohibition of tax law abuse

Collection Refunds

Penalties

Administrative penalties Criminal penalties

Tax proceedings

Readings/Bibliography

The readings required to study the topics covered are as follows:

In addition to the updated text of Italian Presidential Decree No. 917 of 22 December 1986 and Italian Presidential Decree No. 633 of 26 October 1972 (which can be downloaded from the Internet or found in a tax code),

the textbook adopted is:

1) TESAURO, Istituzioni di diritto tributario, Vol. 1. Parte generale, Utet, Turin, latest edition available (15th edition, 2024):

PART ONE:

Chapters I, II, III, IV PART TWO

Chapters V, VI, VV, VII, OX, X, XI, XII, XIII, XIV, XV, XVI

and

2) TESAURO, Istituzioni di diritto tributario, Vol 2. Parte speciale, Utet, Turin, latest edition available (13th edition, 2023):

PART ONE:

Chapters I, II (sections I to VI), III (sections I and II)

PART TWO

Chapter VI (sections I and II)

N.B.: These books must be read and studied carefully without summarising the information as the text is already concise.

We recommend that students consult a collection of essential regulations, the recommended volume being:

LOGOZZO, Codice tributario 2025, Pacini Giuridica, Pisa 2025

For further reading and additional information on the topics covered in the programme, we recommend:

MELIS, Manuale di diritto tributario, seventh edition, Giappichelli editore, Turin 2025, in the sections relating to the topics covered in the programme.

Teaching methods

Lectures

N.B. Teaching methods may be subject to change (e.g. distance learning or blended learning) if required in response to health emergencies.

Assessment methods

Assessment is through an oral examination at the end of the course to evaluate the depth and quality (degree of understanding, reasoning ability, concrete interest in the subject, etc.) of the student's knowledge of the topics covered by the programme and attainment of the course objectives. The candidate's level will be expressed with a mark from one to thirty awarded at the sole discretion of the lecturer, with thirty being the maximum mark and eighteen the minimum pass mark.

For attending students: the examination may be divided into two parts:

• a first partial exam, at the end of the first cycle of lectures, on the 'general part' and 'taxes' referred to in the above programme
• a second partial exam, at the end of the course, "on the dynamics of taxation", as referred to in the above programme.

In this case, at the end of the second partial exam, the mark will be calculated as the average of the marks obtained in the two partial exams.

Students who do not pass the first partial exam may retake the examination in subsequent exam sessions but will be assessed on the entire programme indicated above.

The division of the examination into two parts is conditional upon obtaining an overall mark of at least 18/30 at the end of the second part.

Should the second mark be lower than 18/30, the student will lose the mark obtained in the first part and must take the examination in a subsequent session covering the entire programme indicated above.

Students will register for exam sessions (full and/or partial) as they are published by the administrative offices according to the academic calendar and up to the day before the exam. University and Campus regulations shall apply.

The examination will be oral.

Students will be assessed based on their responses to questions on the course syllabus, formulated at the discretion of the lecturer.

For the purposes of assessment, the lecturer will use the following grading scale:

18-23: sufficient preparation and analytical skills but relating to a limited number of topics covered in the course, use of generally correct language;

24-27: technically adequate preparation but with some limitations regarding the topics covered, good analytical skills, although not particularly articulate, expressed in correct language;

28-30: excellent knowledge of a wide range of topics covered in the course, good analytical and critical skills, mastery of specific terminology;

30L: excellent, in-depth and comprehensive knowledge of the topics covered in the course, critical analysis and connection skills, mastery of specific terminology.

N.B. Examination methods (in person, online, etc.) may be subject to change as necessary or appropriate in response to health emergencies.

Teaching tools

The updated text of Italian Presidential Decree No. 917 of 22 December 1986 (Italian Tax Code) and Italian Presidential Decree No. 633 of 26 October 1972 and other laws or rules referred to in the textbooks as well as textbooks recommended by the lecturer and any other material the lecturer deems useful to provide during the lessons will be used for teaching purposes.

N.B.: the study of the above-mentioned textbooks covers the topics of the programme explained in class and is essential for achieving a solid preparation and passing the exam.

Lessons may be enriched by practical examples and exercises

Office hours

See the website of Filippo Cicognani