37326 - Fiscal cases (Laboratory)

Learning outcomes

At the end of the course, which constitutes the natural completion of the courses of tax law and civil procedure, the student has also acquired, even through practical exercises, the basic notions necessary for the drafting of the acts of the taxation process, which may constitute one of the tasks of the State exam in order to be qualified as chartered accountant.

Course contents

The course aims to provide a preparation in order to understand the various phases of the taxation process and the actions that taxpayers can take to avoid or oppose the financial administration's claims.

In particular, the following topics are analyzed, even through practical exercises:

• Income tax return: nature and content;

• Formal controls and substantial controls;

• The investigative phase and the powers of the Financial Administration;

• The various methods of assessment and determination of the income;

• The assessment: essential elements and contents;

• The tax correction institution;

• The deflating institutions of the tax litigation.

Readings/Bibliography

M. BEGHIN, F. TUNDO, Manuale di diritto tributario, Giappichelli, Torino, 2020.

F. TUNDO, Procedimento tributario e difesa del contribuente, Cedam, Padova, 2013.

F. TUNDO, La partecipazione del contribuente alla verifica tributaria, Cedam, Padova, 2012.

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

Teaching methods

The student's preparation is verified through written tests and exercises related to the topics discussed.

The test is passed when the student is given a positive vote.

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.

Teaching tools

Judgments of the Merit Courts and the Supreme Court

Office hours

See the website of Roberto Baboro