89992 - Tax Law

Learning outcomes

By the end of the course, students will be familiar with the institutional and legal tools required to understand and navigate the complex framework of tax law. In particular, with reference to business taxation, students will understand the tax implications of the incorporation, operation and liquidation of a business.

Course contents

The course is structured in several stages.

The first part examines the basic legal concepts and institutions of tax law, as well as the fundamental principles of national and European origin that define this field.

The second part focuses on the essential features of the legal relationship between taxpayers and the tax authorities, together with the various aspects of tax liability. This substantive dimension of tax law is further explored through an analysis of the main taxes relevant to businesses and public bodies.

The third part examines the procedural models through which tax obligations are implemented and enforced, with particular reference to businesses and public bodies.

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 and European sources; international sources; central government and regional sources; soft law.
3. Fundamental principles of tax law

3.1. The constitutional principle of statutory reservation: origins and rationale; the concept of compulsory financial obligations; its relative nature; statutory reservation and types of legal sources.

3.2. The constitutional principle of ability to pay: rationale and scope; territorial and personal connecting factors; economic capacity and indicators of ability to pay; effectiveness and currentness; equality in taxation; internal consistency.

3.3. The constitutional principle of progressivity and other relevant constitutional provisions.

3.4. The general principles laid down in the Taxpayer’s Charter.

3.5. The general principles of European Union law: EU-specific principles and principles common to the Member States.

1. The legal tax relationship: the tax relationship and tax liability; tax authorities and taxpayers; legal personality for tax purposes; joint and several tax liability; events affecting the legal tax relationship.
2. The structure of the main taxes

5.1. Personal income tax (IRPEF) and corporate income tax (IRES): nature and taxable event; taxable persons; categories of income; taxable base and calculation of the tax.

5.2. Regional tax on productive activities (IRAP): nature and taxable event; taxable persons; taxable base and calculation of the tax.

5.3. Value added tax (VAT): nature and operation; material, personal and territorial requirements; chargeability, taxable base and tax rates; application of the tax.

5.4. Taxes on transfers: registration tax, mortgage and cadastral taxes, inheritance and gift tax.

1. Compliance with tax obligations by the taxpayer: tax returns; formal and reporting obligations relating to the main taxes; voluntary payment of taxes.
2. Implementation and enforcement of taxation by the tax authorities

7.1. Audit powers and methods: documentary checks, automated processing, formal checks, substantive audits of tax returns and tax assessments; anti-avoidance assessments; investigatory powers of the tax authorities; defects affecting the investigatory process.

7.2. Tax assessment procedures and measures: adjusted assessments concerning individuals, using analytical and synthetic methods; adjusted assessments concerning businesses and professionals, using analytical and extra-accounting methods; ex officio assessments; supplementary and partial assessments; the right to be heard; notices of assessment and their formal and substantive requirements.

7.3. Administrative penalties: the system of administrative tax penalties and the procedure for their imposition.

7.4. Tax collection: compulsory collection; tax collection rolls; payment notices; precautionary and protective measures; enforcement proceedings.

1. Cooperative procedural models: settlement by agreement, voluntary correction of tax violations, acquiescence, advance tax rulings, cooperative compliance and administrative self-review.
2. Tax refunds: circumstances giving rise to a right to a refund; refund procedures.
3. Tax litigation: jurisdiction and venue; the parties and joinder of parties; the burden of proof; complaints and mediation; first-instance proceedings; appeal procedures; res judicata.

For Erasmus students, the examination syllabus is the one set out above, except for sections 5.1, 5.2, 5.4 and 10.

For GIPA students, the examination syllabus does not include section 10.

Readings/Bibliography

The recommended textbook for examination preparation is:

A. Carinci and T. Tassani, Manuale di diritto tributario, Giappichelli Editore, 5th edition, 2022, or the latest available edition.

To complement the textbook, students are advised to use a collection of the principal tax legislation, commonly referred to as a Tax Code (codice tributario).

GIPA students are not required to study Chapter 10.

Teaching methods

Frontal Lectures

Assessment methods

Assessment methods

Learning will be assessed through an oral examination, graded on a scale of 30. The examination will cover the topics listed in the “Course contents” section.

Students must register for the examination through the AlmaEsami platform: https://almaesami.unibo.it/almaesami/welcome.htm .

The examination will be assessed on the basis of the following criteria: knowledge of the institutional framework and general principles; ability to establish connections between different parts of the syllabus; ability to develop critical arguments; clarity, structure and accuracy of presentation.

By way of illustration, the final grade will be awarded according to the following criteria:

• Basic or only slightly more than basic knowledge of the topics covered, limited critical ability and difficulty in using technical legal terminology: 18–21/30.
• Fair knowledge of the topics covered, fair critical ability and good use of technical legal terminology: 22–25/30.
• Good or very good knowledge of the topics covered, good critical ability and a strong command of technical legal terminology: 26–29/30.
• Substantially comprehensive knowledge of the topics covered, excellent critical ability and full command of technical legal terminology: 30–30 cum laude.

Teaching tools

The University of Bologna’s e-learning platform is an essential teaching resource for both attending and non-attending students: https://virtuale.unibo.it/ .

Students who require compensatory tools or reasonable accommodations due to a disability or specific learning disorder may inform the course instructor of their needs. They will then be referred to the appropriate University services so that the most suitable arrangements can be agreed upon.

Office hours

See the website of Giangiacomo D'Angelo

See the website of Federico Tarini