75929 - Tax and Trial Law

Learning outcomes

The aim of the course is to provide an advanced knowledge of the national tax system, taking into account EU and international sources, with a view to acquiring a full mastery of the system. Within the scope of the course, particular relevance is given to the discussion of the tax procedures of control, verification and ex officio assessment, in order to understand the dynamics of the tax activity in its various phases, and of the tax process, in the light - in particular - of the practice of the financial administration and of domestic and EU case law. The topics are dealt with by paying attention to the profiles, related to the professional activity, of specific relevance for companies, also of international dimension.

Course contents

The aim of the course is to provide a deep knowledge of tax system and - more in particular - of tax litigation and tax proceedings, that are the most relevant in the tax consultancy and tax assistance to companies.

From the investigative findings to the start and conclusion of the decision-making phase of the procedure, up to, eventually, the trial and its stages.

In particular, the tax assessment procedure: defects in tax acts, causes of nullity and annulment of acts, formal and substantive illegitimacy, out-of-court protection of the taxpayer (mandatory and optional self-protection, invitations to dispute, and procedures for agreeing on the inspection reports and assessments).

The jurisdiction of the tax court. The jurisdiction of the ordinary courts and administrative courts. Boundaries between the various jurisdictions and the principle of transatio iudicii. The subjects involved in the tax process. The legitimacy to be part trial before the tax courts.The representation of the applicant. The plurality of parts before the tax courts. Acts of the tax authorities that can be challenged under art. 19 Legislative Decree no. N. 546 of 1992. The appeal before the tax court of first istance. Form and deadline for lodging an appeal. The notification of the appeal deed.The constitution of the applicant and the entity defendant. The preliminary examination of the application and the handling of the dispute. The discussion in closed session and the discussion at the public hearing. The documents and memoirs. The extraordinary events of the judicial porceeding: suspension, interruption and termination. The judicial conciliation. The precautionary procedure. The interim protection of the public tax credit and the jurisdiction of the tax court. The judgment of appeal.The counter appeal deed and the interlocutory appeal of the applicant and the office. The joinder in the appeal phase. New Designs. The Appeal before the Supreme Court: illustration of the reasons. The response to the Supreme Court. Any stage of referral. Work on the revision of a judgment and the stage of compliance.

 

Readings/Bibliography

M. BEGHIN, F. TUNDO, Manuale di diritto tributario, Giappichelli, ultima edizione. (parti sul procedimento di accertamento e di definizione amministrativa dello stesso)

A. CARINCI, Manuale sul processo tributario, Giappichelli, ultima edizione.

Teaching methods

Lectures, discussion of case studies.

Assessment methods

Student preparation will be assessed through written exams. Alternatively, oral exams will be held.

The evaluation criteria are as follows:

1. Exactness of content.

2. Exactness of responses.

3. Clarity of exposition and command of vocabulary.

4. Ability for systematic framing.

Given the articulation of the evaluation criteria, a grade less than 18 is insufficient; between 18 and 23 sufficient; between 24 and 26 good; between 27 and 30 very good. 30 cum laude is excellent.

Teaching tools

The materials discussed / suggested during the lessons will be made available on the University online platform.

Office hours

See the website of Pasquale Stellacci