31825 - Company's and Public Authorities Tax Law

Course Unit Page

SDGs

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

Quality education Reduced inequalities Climate Action

Academic Year 2021/2022

Learning outcomes

The main goal of this course is to provide the students the knowledge of the principles and the most important institutes in the tax law italian system. Analysis and interdisciplinary skills will be handled by the student at the end of the course, concerning the legal relationship between State and taxpayer, both in term of substantive and procedural law.

Furthermore, this course aims to provide to the student the necessary tools to manage the most relevant practical problems in the tax field concerning the economic activities and the freedom of contract of the individual.

Course contents

The lectures are structured on different levels. On the first stage, the basic institutes, concepts and foundamental principles (national and european ones) will be studied.

On the second stage, the essential elements of the tax legal relationship and tax liability occurrences will be examined. As well, the most important taxes of italian tax system will be introduced.

On the third stage, the procedural models of implementing the tribute and the process rules will be studied.

Detailed program

1) The basics: the concept of tax; “imposta” and “tassa”; the structure of the tax; the interpretation of the tax law; avoidance and evasion

2) The sources of tax law: hierarchy of sources; National and European sources; International sources; State and Regional sources; soft law

3) The fundamental principles of tax law

3.1.) The constitutional principle of the rule of law (“riserva di legge”): origin and ratio; the concept of “prestazione imposta”; relative nature and sources of law

3.2.) The constitutional principle of contributory capacity: ratio and scope; territorial and subjective connection; economic strength and “fatti-indice”; effectiveness and actuality; tax equality; canon of consistency (“coerenza interna”).

3.3.) The constitutional principle of progressive taxation and the other constitutional norms

3.4.) The general principles of the Law 212/2000 (''Statute of Taxpayer's Rights'')

3.5.) The general principles of the European Union: its own principles and common principles

4) The tax legal relationship between State and taxpayer: tax liability; taxable persons; passive solidarity; tax legal relationship occurrences

5) The structure of the main taxes

5.1) IRPEF and IRES: taxable event; taxable person; income categories; tax base and determination of the tax

5.2.) IRAP: taxable event; taxable person; tax base and determination of the tax

5.3.) VAT: VAT operations; objective, subjective and territoriality criteria; chargeability of VAT, tax base and rate; application of the tax

5.4.) Indirect transfer taxes: registration fee, mortgage and cadastral taxes, succession and donations tax

6.) The implementation of the tax by the taxable person: self- assessment; declaratory and accounting obligations in the main taxes; spontaneous collection

7.) The tax collection enforcement by the financial administration

7.1 Method of control: Automatic Liquidation, Formal and Substantial Control of self- assessment; anti-avoidance assessment; examintation, tax administration control and vices in its activity;

7.2. Tax assessment: assessment in rectification of persons (analytical and synthetic method); assessment in rectification of companies and professionals (analytical and “extra-contabile”); “accertamento d’ufficio”; supplementary and partial assessment; cross-examination; notice of assessment, formal and substantive requirements

7.3. The sanctions in tax law: penalties and procedure

7.4. Tax collection: tax compulsory recovery (“ruolo”, cartella di pagamento”, precautionary measures, forced execution)

8.) Tax compliance and ADR: “accertamento con adesione”, “ravvedimento operoso”, “acquiescenza”, “interpelli”, cooperative compliance, “autotutela”

9.) Tax reimbursement: cases and procedure

10) Procedural Tax Law (only for LMG students)

Erasmus students do not have to study these sections: 5.1 + 5.2 + 5.4 + 10


Readings/Bibliography

Recommended handbook: A.Carinci-T.Tassani, Manuale di diritto tributario - Giappichelli Editore, IV edizione - 2021

It is recommended to prepare the exam studying the handbook with a “Tax Code”.

Teaching methods

The course of Tax Law is based on lectures held by the professor Thomas Tassani.

Optional teaching support tools wil be provided by the professor in the e-learning platform in order to make studying easier. They are optional (auto-evaluation tests, forum, etc.)

Assessment methods

The exam is oral and the grade is a value in 30/30. The oral examination will be based on the topics indicated above in “The program of the course”.

In order to register for the exam, the student should log in Almaesami (https://almaesami.unibo.it/almaesami/welcome.htm ).

The grade is the resulting evaluation of knowledge of the basics, ability to link different topics of the program, critical analisys skills, accurate and proper oral presentation.

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

- sufficient or barely sufficient knowledge on the programme, limited reasoning ability, some difficulties in using technical and legal language → 18-21/30;

- fairly good knowledge of the programme, adequate critical reasoning ability, sound use of technical and legal language → 22-25/30;

- comprehensive knowledge of the programme, notable reasoning ability, good command of technical and legal language → 26-29/30;

- extensive knowledge of the programme, very good reasoning ability, and ability to fully master technical-legal language → 30-30L/30.

 

Teaching tools

The most important teaching support tool is e-leaning platform of the University of Bologna, both for the attendant students and non. (https://virtuale.unibo.it/)

For any specific request, need concerning learning disability (DSA), please contact the Professor in order to manage the most appropriated tools for lectures and exam and to be redirected to the proper contact person.

Office hours

See the website of Thomas Tassani