78223 - Tax Law

Course Unit Page

SDGs

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

Reduced inequalities

Academic Year 2021/2022

Learning outcomes

At the end of the course the student understands the basic institutes and the dynamics concerning the tax process before the committees of merit and is able to formulate evaluations of procedural opportunities.

Course contents

a) From the assessment act to the jurisdictional phase
The tax assessment procedure. Invalidity causes of assessment acts. Jurisdictional protection of taxpayers (self-defense, mediation and complaint, contradictory policies and istruments of partecipation to the tax investigation)

B) The tax courts

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, 2020.

F. TUNDO (a cura di), Codice Tributario Pocket, Casa Editrice La Tribuna – Piacenza, ultima edizione.

F. TUNDO, Le 99 piaghe del Fisco. Una democrazia decapitata, Bononia University Press, 2020.

Teaching methods

Lectures, classroom discussions of case studies

Assessment methods

The student's preparation will be verified by an oral examination, save for intermediate tests, which will be held in written form and in presence, if sanitary conditions allow, with open questions. Alternatively, oral tests 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 Francesco Tundo