00239 - Tax Law

Course Unit Page


This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.

Reduced inequalities Peace, justice and strong institutions Partnerships for the goals

Academic Year 2021/2022

Learning outcomes

The aim of the course is to provide the students with a knowledge of the fundamental aspects of the modern tax systems, furnishing them the basic notions required for a professional in the economic field.

As outcome of the course the student knows: - the general principles of the tax system and its fundamental articulations; - the general features of the tax system and tax control procedures; - the main problems related to the application and interpretation of tax law; - the regulatory framework of the most relevant taxes, with particular regard to those affecting the business activities.

At the end of the course the student will: - be able to correctly frame the tax assumption and the formal obligations connected with the fulfillment of the tax claim; - master the general principles of corporate taxation; - be able to identify the most significant tax implications of the main economic transactions and the various forms business; - be able to assess the main forms of protection of the taxpayer in the phases and in relation to the acts of the tax assessment procedure.

Course contents

Basic notions of tax law.

- Taxes, duties, fees;

- The legal structure of taxes;

- Interpretation and application of tax law: subjects and methods.

Sources of tax law.
- National, European and international sources;

- Primary and secondary sources;

Fundamental principles of tax law.

- Rule of Law;

- Ability to pay;

- Progressive taxation;

- General principles in the Taxpayers' Bill of Rights;

- European Union general principles.

Legal-tax relationship

- The subjects of the legal-tax relationship:

- Active and Passive Subjects;

- Substitute for Taxes and Liable for Taxes;

- Succession in the tax debt and extinction of the tax obligation.

The structure of the main taxes.

Income taxes: IRPEF and IRES;

-Taxable persons;

- Income categories;

- Taxable base and computing of the tax.

The Regional Tax on Productive Activities - IRAP;

The Value Added Tax.

The compliance dues of the taxable person (self-assessment).

- Accounting obligations;

- Tax return;

- Tax payments.

The implementation of the tax by the Revenue.

- Powers and methods;

- Formal and substantial controls;

- Investigation activities;

- Assessment activities and assessment acts.

Cooperative procedural models

- Consensual models, repentance, collaborative compliance, self-defence of the tax revenue.


A. Carinci, T. Tassani Manuale di Diritto Tributario, Giappichelli, Torino, 2020,or previous edictions.

In this handbook hhe following parts are not to be studied

Chapter 5, par. 5 (e subpar)

Chapter 9;

Chapter 10;

Chapter 7, par. 4.5 (e subpar), Sections III and IV


It is possible to opt for other academics tax law handbook, upon consent of the professor who will point out the parts to be studied in the choosen handbook.

Teaching methods

Lectures frontal, or by remote, according to the restrictions due to the course of the Covid19 pandemic.

Seminars on speicific topics may be held.

Assessment methods

The students’ knowledge is assessed through a discussion, to evaluate the actual achievement of the learning outcomes. The exam consists in an interview with the appointed commission on the topics included in the programme.

The assessment will take into account the knowledge of the relevant institutional framework, the ability to analyse doctrinal and jurisprudential opinions and, to single out connections between the relevant topics, to critical reasoning, as well as the clarity of presentation and critical thinking.


By way of example, the following criteria will be used to assign the final mark (that will be out of 30/30):

  • knowledge of a very limited number of topics, extensive support by the interviewer to address and answer the questions, basic yet appropriate language à 18-19/30;
  • knowledge of a limited number of topics, ability to autonomously address basic legal problems, use of appropriate language → 20-24/30;
  • comprehensive knowledge of the programme, ability to autonomously and critically analyse legal problems, use of specific terminology → 25-29/30;
  • extensive knowledge of the programme, ability to reason autonomously and critically analyse legal problems, make connections between the topics, ability to master the specific terminology and ability to present legal arguments. → 30-30L/30.

Office hours

See the website of Giangiacomo D'Angelo