78015 - Customs Law

Learning outcomes

At the end of the course the student will have acquired the basic knowledge related to taxation, the functioning of the European customs system and customs duties, and the tools to manage the discipline of the main customs formalities, of the assessment and of the relative litigation

Course contents

The course is divided into two parts.

The first part, devoted to the fundamental aspects of the legal tax relationship, focuses on the foundations of the Italian tax system.

After identifying the relevant national and European legal sources, the course examines the defining features of tax liability from both a substantive and a procedural perspective. From a substantive perspective, particular attention is paid to the application of the ability-to-pay principle, the essential elements of taxation and legal personality for tax purposes. From a procedural perspective, the course examines the implementation of tax obligations and the audits carried out by the tax authorities.

The second part is devoted specifically to the customs system. It examines the sources of customs law and the structure of the customs debt, focusing particularly on the elements that determine its amount—such as origin, customs value and tariff classification—and whether it is payable, with specific reference to customs procedures. The procedural aspects of customs obligations are also examined, particularly the methods for complying with customs obligations and the rules governing customs controls.

Detailed syllabus

1. Basic concepts: the concept of taxation; taxes and fees; the legal structure of taxes; interpretation of tax legislation; tax avoidance and tax evasion.
2. Sources of tax law: hierarchy of sources; national, European and international sources.
3. Fundamental principles of tax law: constitutional principles; the principle of statutory reservation and the ability-to-pay principle; the general principles laid down in the Taxpayer’s Charter; the general principles of European Union law.
4. The legal tax relationship: tax authorities and taxpayers; legal personality for tax purposes; joint and several tax liability.
5. The Italian tax system: general aspects; the structure of value added tax (VAT); nature and operation; taxable event; chargeability and application of the tax.
6. Compliance with tax obligations by the taxpayer: tax returns; formal obligations; voluntary payment of taxes.
7. Implementation and enforcement of taxation by the tax authorities: investigatory powers; tax assessment procedures and measures; formal and substantive requirements.
8. Tax collection and refunds: compulsory collection; tax collection rolls and payment notices; immediately enforceable notices of assessment; circumstances giving rise to a right to a refund and refund procedures.
9. Administrative tax penalties: legal sources and general principles; procedures for the imposition of penalties.
10. Alternative dispute-resolution and dispute-prevention mechanisms: voluntary correction of tax violations; advance tax rulings (general aspects); administrative self-review in tax matters; tax complaints and mediation (overview). Introduction to tax litigation.
11. Customs duties: historical development, role, function and classification; customs duties and other protectionist measures; the European Union’s own resources and the financial responsibility of the Member States.
12. Sources of customs law: international customs agreements; trade agreements, free-trade areas and customs unions; the GATT and the WTO; WTO principles governing customs matters; the World Customs Organization (WCO); the European customs union, the Union Customs Code (UCC) and national legislation.
13. The role and functions of customs authorities in international trade: entry of goods into the customs territory of the European Union; formal and reporting obligations; customs declarations; customs representation; Authorised Economic Operator (AEO) status; simplifications of customs formalities (overview).
14. Customs duties: the chargeable event and persons liable; the customs tariff and tariff classification of goods; determination of the customs debt; origin and customs value of goods; collection, remission and repayment.
15. Implementation and enforcement of customs duties: investigatory powers; customs assessment during clearance; review of customs assessments; decisions taken by customs authorities and the right to be heard.
16. Customs procedures: release for free circulation, export and special procedures; transit, storage, specific use and processing (overview).
17. Customs penalties: general framework; principal administrative penalties; customs smuggling offences.
18. Customs disputes: the right of appeal; customs dispute procedures; tax complaints and mediation; other alternative dispute-resolution and dispute-prevention mechanisms.
19. VAT on cross-border transactions: imports; export supplies; the rules governing trade with the Republic of San Marino; intra-Community trade in goods; VAT warehouses.

Readings/Bibliography

For the purposes of examination preparation, handouts and other materials relating to the topics covered in the first part of the course will be made available through the University’s e-learning platform: https://virtuale.unibo.it [https://virtuale.unibo.it/] .

Teaching methods

The course will be taught through lectures. Unless otherwise indicated—and any changes will be duly communicated—all lectures will be held in person.

Attendance is not compulsory but is strongly recommended to ensure a better understanding of the subject.

Assessment methods

The course is held during the first semester.

Students’ knowledge and understanding will be assessed through an oral examination.

The oral examination is designed to assess students’ ability to apply the knowledge they have acquired and to establish the necessary logical and deductive connections between the different topics.

The final grade will be awarded according to the following criteria:

• Very limited knowledge, with difficulty presenting the topics and establishing connections between them. Substantial assistance from the examiner is required: fail.
• Knowledge limited to a very small number of topics and analytical ability demonstrated only with the examiner’s assistance. Imprecise use of technical terminology: 18–19/30.
• Knowledge limited to a restricted number of topics and limited analytical ability. Brief and unsupported answers: 20–24/30.
• Knowledge covering an adequate range of topics, ability to establish connections and good command of the relevant technical terminology: 25–29/30.
• Substantially comprehensive knowledge of the topics, together with strong argumentative and critical abilities and full command of the relevant technical terminology: 30–30 cum laude.

Office hours

See the website of Giangiacomo D'Angelo

See the website of Federico Tarini