75929 - Tax and Trial Law

Learning outcomes

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.

Course contents

The course will deal with tax principles, as well as with laws about tax proceedings.

Moreover, we'll deal with business taxpayers' duties and rights, sol we'll explain the Tax Authority activities during tax assessment, tax recovery and imposing tax penalties.

At the end, we'll handle tax proceedings milestones, in particular fair hearing both in tax proceedings and in tax trial.

Please find below the main topics of the course

1) Introduction

Sources and milestones of tax systems

2) Tax proceedings and tax return. Tax refunds.

3) Tax audit and Tax assessment

Tax avoidance and tax evasion

Fair hearing

4) Tax assessment act and tax penalties act

5) Taxpayers' rights 

 

Readings/Bibliography

The last issue of one of the following books:

• A. CARINCI – T. TASSANI, Manuale di Diritto tributario, Torino, Giappichelli;
• M. BEGHIN - F. TUNDO, Manuale di Diritto tributario, Torino, Giappichelli.

Moreover, students have to check a tax code, e.g. A. CARINCI - T. TASSANI, Codice ragionato breve per lo studio del diritto tributario, Giappichelli, Torino, or A. CONTRINO, A. MARCHESELLI, E. MARELLO, Codice tributario, Giappichelli, Torino; F. TUNDO, Codice tributario, La Tribuna, Milano.

Otherwise, tax law sources may be collect through Unibo sources or normattiva.it

Teaching methods

Lectures 

Case studies

Assessment methods

Oral discussion

Please find below the thresholds of the assessment examination

• <18 not adequate
• 18-23 adequate
• 24-27 good
• 28-30 very good
• 30 e lode excellent

Teaching tools

The teacher will provide the courtroom with slide and other material. It will be available through the website iol.unibo.it

Office hours

See the website of Alessandro Albano