TAX LAW

Course Sheet

Academic Year of enrolment:

2020/2021

Type of Course:

Characterising

Optional/Mandatory:

Compulsory

Degree:

Bachelor's Degree Programme in LEGAL SERVICES

Location:

SASSARI

Disciplinary Sector:

Tax Law

Is part of:

TAX LAW

Credits:

Programme Year:

Hours of classroom activity:

Prerequisites:

It is advisable (but not mandatory) to have taken exams in Constitutional Law, Commercial Law, Administrative Law, Civil Procedure Law, Criminal Law.

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TAX LAW

LAW

AF code:

40002385

Assessment Methods

Verification of learning:

Oral test.

Teaching period

Second semester

Objectives

The aim of the course is a reasoned and critical analysis of: (i) the basic concepts and fundamental principles and legal rules laid down by the legal system for the establishment and application of taxes (general part); (ii) the three main Italian taxes (IRPEF, IRES, VAT).

Contents

General part: fundamental concepts (classification of taxes, interpretation and efficacy in time and space of the tax rule, subjects and structure of taxation, tax evasion and tax avoidance), constitutional principles in tax matters (Articles 23, 53, 75 of the Constitution), international and EU law principles in tax matters, implementation institutes (tax declaration, powers of investigation, methods and acts of assessment, collection, refunds, substitution and tax liability). ), principles of international and EU law in tax matters, enforcement institutions (tax declaration, investigative powers, methods and acts of assessment, collection, refunds, substitution and tax liability), tax litigation, sanctioning institutions (tax administrative sanctions, hints at tax crimes).
Special part: personal income tax (IRPEF), corporate income tax (IRES, excluding extraordinary corporate transactions), value added tax (VAT). Notes on registration tax, regional tax on productive activities (IRAP).

Recommended Bibliography

For the preparation of the examination, limited to the topics included in the syllabus, it is possible to adopt, at the student's choice, one of the following texts in the editions indicated or, if available, in more recent editions:
For the general part:
1) G. FALSITTA, Manuale di diritto tributario. Parte generale, 11th ed., Cedam, 2020;
2) F. TESAURO, Istituzioni di diritto tributario. I - General Part, 14th ed., Utet giuridica, 2020;
3) P. BORIA, Diritto tributario, 2nd ed., Giappichelli, Turin, 2019 (chapters 2-5, 8-23).
For the special part:
1) G. FALSITTA, Manuale di diritto tributario. Special part. Il sistema delle imposte in Italia, 13th ed., Cedam, 2021;
2) F. TESAURO, Istituzioni di diritto tributario. II - Parte speciale, 13th ed., Utet giuridica, 2022.
Attending students may prepare the exam, limited to the same topics, on one of the following texts of their choice (each including general and special part):
- G. FALSITTA, Corso istituzionale di Diritto tributario, 8th ed., Cedam, 2022;
- F. TESAURO, Compendio di Diritto tributario 8th ed., Utet giuridica, 2020;
- G. MELIS, Manuale di diritto tributario, 4th ed., Giappichelli, Turin, 2022;
- A. CONTRINO, E. DELLA VALLE, A. MARCHESELLI, E. MARELLO, G. MARINI, S.M. MESSINA, M. TRIVELLIN, Fondamenti di diritto tributario, Cedam, 2nd ed., 2022.
For the preparation of the exam it is also necessary to consult an updated tax code, in any edition available on the market (Ipsoa, Giuffrè, Edizioni Simone, etc.).

Material available online: Constitutional Jurisprudence: www.giurcost.it Tax regulations, case law and practice: www.normattiva.it; www.agenziaentrate.gov.it.

Teaching Methods

Lectures.

Contacts/More Information

For student reception and other course information, please contact the lecturer by email (fpepe@uniss.it)

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TAX LAW