OVERVIEW

AIMS AND CONTENT

LEARNING OUTCOMES

The course is designed to provide an overview of the general problems of the discipline and the fundamental features of the Italian tax system.

AIMS AND LEARNING OUTCOMES

TAX LAW

The aims of the course in Tax Law are to enable students to have a good knowledge of the fundamental principles and issues in direct and indirect taxation of the Italian system, as part of the civic education that every taxpayer must own.

The course in Tax Law also explores:

1. the Italian Taxes on Income of Individuals, with particular regard to employment income, income from professional services, business income, capital gains;
2. the Italian Corporation Tax;
3. the Value Added Tax;
4. the Registration Tax;
5. the Inheritance and Gift Taxes;
6. the taxation of property (IMU).

PREREQUISITES

TAX LAW

It is not a coincidence that the Course in Tax Law is placed in the third year of the Bachelor's Degree in the Department of Economics of Genoa. It presupposes, in fact, the knowledge of the various legal disciplinary areas that are a typical subject of study of the first and second year of that Degree: not only the Private Law and the Public Law, but also the Commercial Law and the Company Law: without the knowledge of them, in fact, many institutions of Tax Law are not fully understandable. 

Employment Law is also a course whose study must precede that of Tax Law, since the taxation of the employment relationship presupposes knowledge of that relationship. 

Due to its characteristics, in short, Tax Law is located downstream of these legal disciplinary areas.

Particularly for the study of Tax Law in the Department of Economics, due to the specialized competence required in the economic-business field and in particular of the balance sheet, it is also necessary the knowledge of some economic subjects, as Business Economics ("Economia Aziendale") of the first year and General Accounting ("Ragioneria Generale") of the second year: again, the income and capital taxation of the enterprise would be incomprehensible without a good knowledge of these economic areas.

SYLLABUS/CONTENT

TAX LAW

Index

      A. Course 9 credits ("cfu") – Programme

      B. Course 9 credits ("cfu") – Content

      C. Course 6 credits ("cfu") – Programme

      D. Course 6 credits ("cfu") - Content

A. Course 9 credits ("cfu") - Programme

The Course in Tax Law of 9 credits consists of two Sections:

1. Section I, corresponding to 6 credits, essentially covers what is the standard program of tax law courses. Compared to the academic years prior to 2020-2021, it brings together both the so-called general part and the special part. However, these parts are simplified and summarised in their basic lines: less technical rules, more regarding general principles and rules.
2. Section II, corresponding to 3 credits, is an in-depth study of some central issues already framed in the general part: they are the issue of the Right Tax, the Right Administrative Proceeding and the Fair Trial.

Section I occupies 48 hours of frontal teaching, out of a total of 72 hours. So, it's equal to 2/3 of the course.

Section II occupies the others 24 hours (1/3 of the course).

   B. Course 9 credits ("cfu") - Content

The content of the Course in Tax Law of 9 credits is the follow:

   Section I

1. Essential elements of the tax system. This general part includes some fundamental concepts, such as the concept of tax and its species (in italian language, "imposta", "tassa", etc.) and the sources of the Tax Law; its constitutional and supranational principles; the interpretation and integration of the tax law; the issue of abuse of tax law (or tax avoidance); the structure of the tax (tax liability and taxable persons); violation of tax obligations and related administrative and criminal penalties.
2. Specific taxes of the Italian legal system. This special intermediate part deals with the study of taxes, including: mainly income taxes (examined both in their general aspects and in their particular categories of income: income from immovable property; dividends and interests; employment and professional income, business income, other income); taxes on capital and taxes on exchange of goods and services (mainly, value added tax); transfer taxes (registration tax, inheritance tax and donations); finally, some regional and municipal taxes.
3. Mechanisms for implementing the levy of taxes and forms of protection. This final part of Section I is once again of a general nature and concerns rules of a procedural nature: from the dynamics of the tax at the assessment stage (the declaration, the administrative proceeding, the investigation of the tax authorities on the taxpayer; the assessment notice) to the phase of collection and reimbursement of the tax; finally, the proceedings of penalties and the tax trial.

Section II

1. The "right " tax. This part deepens the guarantees of democracy and predictability (legal basis ant others principles), as well as what constitutes a "right" tax (sources, equity parameters, exemption of the minimum life, citizenship income, myths and paradoxes of maximum limits on taxation, flat tax, qualitative discrimination of taxation).
2. The "right" administrative proceedings. The principles of administrative law relevant to tax proceedings, as well as the powers of inquiry of the financial administration, already examined in Section I (Part 3), are taken up and depened in this part.
3. The "fair" trial. Finally, in this part the subject of the tax trial, already introduced in Section I, is taken up and examined in the light of what constitutes a "fair" trial, in order to verify the italian system of tax justice.

C. Course 6 credits ("cfu") - Programme

The 6-credits Course in Tax Law is identical to Section I of the 9-credits Course. 

This 6-credits Course essentially covers what is the standard program of tax law courses. Compared to the academic years prior to 2020-2021, it brings together both the so-called general part and the special part. However, these parts are simplified and summarised in their basic lines: less technical rules, more regarding general principles and rules..

The 6-credits Course in Tax Law occupies 48 hours of frontal teaching.

The lessons are held together with those of the 9-credits Course (limited to the first 48 hours of the latter).

D. Course 6 credits ("cfu") - Content

The content of 6-credits Course in Tax Law is the follow:

1. Essential elements of the tax system. This general part includes some fundamental concepts, such as the concept of tax and its species (in italian language, "imposta", "tassa", etc.) and the sources of the Tax Law; its constitutional and supranational principles; the interpretation and integration of the tax law; the issue of abuse of tax law (or tax avoidance); the structure of the tax (tax liability and taxable persons); violation of tax obligations and related administrative and criminal penalties.
2. Specific taxes of the Italian legal system. This special intermediate part deals with the study of taxes, including: mainly income taxes (examined both in their general aspects and in their particular categories of income: income from immovable property; dividends and interests; employment and professional income, business income, other income); taxes on capital and taxes on exchange of goods and services (mainly, value added tax); transfer taxes (registration tax, inheritance tax and donations); finally, some regional and municipal taxes.
3. Mechanisms for implementing the levy of taxes and forms of protection. This final part of Section I is once again of a general nature and concerns rules of a procedural nature: from the dynamics of the tax at the assessment stage (the declaration, the administrative proceeding, the investigation of the tax authorities on the taxpayer; the assessment notice) to the phase of collection and reimbursement of the tax; finally, the proceedings of penalties and the tax trial.

RECOMMENDED READING/BIBLIOGRAPHY

Tax law - 9 cfu

Lessons and textbook are in Italian but for foreign students is possible to have indications about English, French, or Spanish textbooks.

Italian Textbook:

The students may prepare for the exam (Section I and Section II) with this textbook:

1. Section I of the programme (6 cfu): Basilavecchia M., Corso di Diritto Tributario, Giappichelli Editore, Torino, last edition, with an update on the platform online.
2. Section II of the programme (3 cfu): Marcheselli A. - Dominici R., Giustizia tributaria e diritti fondamentali, Giappichelli Editore, Torino, last edition.

For a better preparation is suggested the study with the italian tax law (choice of the student):

Logozzo M., Codice tributario, Pacini Giuridica, or Tesauro F. - Contrino A., Codice tributario, Giappichelli, last edition.

Foreign Textbooks:

For students in international mobility (Erasmus, etc.) the professor may authorize, instead of the mentioned italian book, the textbook adopted by the foreign University of the student, or other book.

Tax law - 6 cfu

The students may prepare for the exam with this textbook:

1. Basilavecchia M., Corso di Diritto Tributario, Giappichelli Editore, Torino, last edition, with an update on the platform online.

For a better preparation is suggested the study with the italian tax law (choice of the student):

Logozzo M., Codice tributario, Pacini Giuridica, or Tesauro F. - Contrino A., Codice tributario, Giappichelli, last edition.

For students in international mobility (Erasmus, etc.) the professor may authorize, instead of the mentioned italian book, the textbook adopted by the foreign University of the student, or other books.

TEACHERS AND EXAM BOARD

Exam Board

PAOLA TARIGO (President)

GIULIA BIASCI

REMO DOMINICI

LESSONS

LESSONS START

Sem: I

- lessons begin - for all Courses in Tax Law: on September, during the week of the general begin for the Department of Economics (except different notice through aula web (Tax Law)

- lessons end - Course in Tax Law 9 cfu (72 hours): on December, after the conclusion of 72 hours of lessons

- lessons end - Course in Tax Law 6 cfu (48 hours): on November, after the conclusion of 48 hours of lessons

Class schedule

TAX LAW

EXAMS

ASSESSMENT METHODS

Exam schedule

FURTHER INFORMATION