00239 - Tax Law (A-L)

Learning outcomes

Legal awareness of the citizen and taxpayer contribution to the formation of a legal specialist in tax matters are the objectives qualifying the course.

These objectives can be achieved with use of legal method, with a current knowledge of the legal system, with a use of the law and with an interdisciplinary approach that values ​​the contributions to the tax matters of constitutional law, of the civil, commercial, administrative and procedural, with an increasing incidence of EU law.

Course contents

The course aims at a complete knowledge about tax law, in all its ramifications system: substantive and procedural law. Is not neglected the supranational perspective, with the study of how the relationship between EU law and Italian would affect structures, facilities, forms of national taxation.

The course will cover the following general topics, which will be specified and detailed by the teacher:

1. The history: the evolution of the Italian legal tax system.

2. The Constitution and the fundamental constitutional principles in tax matters.

3. The sources of tax law.

4. The territory and the imposition.

5. The European Union: taxation between states and market.

6. Time and taxation.

7. The forms of taxation and the concept of tax.

8. The tax and its structure.

9. The dynamics of taxation.

10. The tax administration: functions and structures.

11. The tax administration: activities and actions. The assessment.

12. The enforced recovery and the protection of financial interests.

13. The repressive function of punishment and deterrence.

14. Judicial protection tax.

15. The tax system. Taxation of the income of individuals and companies, the value of production, on capital and on the transfer of assets, consumption, international trade.

 

ERASMUS PROGRAM for students who have already passed in their home university  Tax Law in relation to the general part (in Spain Derecho tributario y financiero I ):

Profiles of Community and European tax law

1.1 Tax jurisdiction of the European Union.

1.2 The sources of EU law and the Italian tax law constitutional principles

1.3. The harmonization of indirect taxes.

1.3.1. Community model and structure of VAT.

1.3.2. Objective, subjective and territorial profiles

1.3.3. Community model and application of VAT

1.3.4. VAT neutrality; mandatory obligation and the right to deduct

1.4. International trade and customs duties: EU legislation and national legal limits

1.5. Harmonization of tax on transactional income

1.6. Tax competition between tax systems and compliance with the economic freedoms.

Readings/Bibliography

Students can opt for one of the following combinations:

Combination n. 1 :

a) Gaspare FALSITTA, Corso istituzionale di diritto tributario, Cedam, 2014;

b) Filippo CAVAZZUTI- Adriano DI PIETRO, Fisco e sistemi fiscali: 1.Economia; 2.Diritto, Voce dell'Enciclopedia Treccani delle Scienze Sociali, Roma, 1994, Vol. IV,  pp. 137-158.

c) Adriano DI PIETRO, L'incidenza del diritto dell'Unione Europea sul diritto tributario. Cinquant'anni di dialettica tra imposizione nazionale e mercato europeo, in L.S. Rossi, G. Di Federico, L'incidenza del diritto dell'unione europea sullo studio delle discipline giuridiche, Napoli, Editoriale scientifica, 2008, pp. 291-304.

2. Books for students who have already PASSED the exam in Public Finance

Students who have ATTENDED and already PASSED the exam in Financial Law, regardeless of their attendendence to the course of Tax Law  can follow the same programme (and use the same books/texts ) for students who have attended the course of Tax Law. 

3. For Erasmus students who - having passsed in their home-university the exam in Tax Law - General Part - decide to study the EU tax law programme, books are:

a) Pietro BORIA, Diritto tributario europeo, 3° ed., Milano, Giuffré, 2014, the entire book.

b) Adriano DI PIETRO, L'incidenza del diritto dell'Unione Europea sul diritto tributario. Cinquant'anni di dialettica tra imposizione nazionale e mercato europeo, in L.S. Rossi, G. Di Federico, L'incidenza del diritto dell'unione europea sullo studio delle discipline giuridiche, Napoli, Editoriale scientifica, 2008, pp. 291-304 (reperibile tra i materiali didattici on-line AMS Campus - Alm@ DL diUniBo: http://campus.cib.unibo.it).

4. Tax legislation

For all students it is always recommended to acquire knowledge of the main pieces of legislation on taxation, by consulting the database of the Higher School of Economics and Finance of the Ministry of Economy (www.cerdef.it) or updated tax code .

Teaching methods

Teaching is conducted through weekly lessons of the director of the course.

Attendance at lectures is not mandatory but is highly recommended also to better appreciate the new legislation, the influence of Community law on the organization and the tax authorities cited. Attendance will be periodically assessed at the end of lectures.

Assessment methods

The exam will be oral.

Pre-requisites. The interdisciplinary character of taxation justifies, for its easier and more complete understanding that the final exam may be taken only after you have passed the exams of Business Law and Civil Procedure Law. It is 'highly recommended, but not mandatory, have also passed the exam of Administrative Law.

Teaching tools

3. INTEGRATION OF ETCs

Students who, having already completed a number of ETC recognized for the examination of tax law but not exceeding 9 (students from other universities or from other Faculties from other degree courses), must take the final exam in Tax law only for the needed CFU. The programme to be studied must be agreed with the professor.

Office hours

See the website of Adriano Di Pietro