89992 - Tax law

Learning outcomes

By the end of the course the students achieve a global vision of the Italian tax system and a general acknowledgement of income taxation and VAT tax system. In particular, the student will be capable of evaluating the issues related to the determination of individuals income taxation, with specific reference to deductible items and tax deduction.

Course contents

The course aims to provide the student with the knowledge of tax law in order to achieve the bachelor's degree. The following topics will be addressed.

As far as the general section is concerned, the following matters will be subject to examination: classification of the revenues; sources of the tax laws (with particular reference to the interaction between internal and EU sources); few considerations on the reform of the Section V of the Italian Constitution and on the notion of “tax autonomy” of regional and local authorities; the so called pseudo-sources (interpretative administrative circulars and the tax ruling); tax law in time and space; constitutional principles on taxation; the “Statuto del contribuente” principles; the notion of both internal and international, economic and juridical, double taxation; the tax structure; brief considerations on theoretical issues of taxation (declarative and constitutive theory); the subjects and the tax obligation; the substitution (provisional and definitive); the joint responsibility; the income tax return, the tax investigation and powers of the Tax Authority; the liquidation and formal checks; the notice of assessment; the tax avoidance; the tax litigation.

As far as the special section is concerned, the following matters will be subject to examination:

1) Personal income tax, with reference to income categories and, especially, business income taxation principles

2) Partnerships and transparency

3) Corporate income tax

4) VAT

5) The registration tax

Readings/Bibliography

Recommended texts:

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, discussion 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