37326 - Fiscal cases (Laboratory)

Academic Year 2012/2013

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)

Learning outcomes

At the end of the course, which is the logical completion of courses in tax law and civil procedure, the student has acquired, even through practical exercises, the necessary concepts for the preparation of tax trial's acts.

Course contents

The course aims to provide a preparation for understanding the various stages of the tax assessment and tax litigation. In particular, the topics covered are as follows:

  • the tax investigation ed powers of the Tax autorithy;
  • the notice of assessment;
  • toolsdeflationary of tax litigation;
  • tax litigation

Readings/Bibliography

FALSITTA, Manuale di diritto tributario, Parte generale e Parte speciale, Cedam-Padova, ultima edizione.

V. UCKMAR-F. TUNDO (a cura di), Codice del processo tributario, Casa Editrice La Tribuna - Piacenza, 2007

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

Assessment methods

Prova scritta

Office hours

See the website of Francesco Tundo