OVERVIEW

TAX LAW

AIMS AND CONTENT

LEARNING OUTCOMES

The teaching unit is designed to provide an overview of the general problems of the discipline and the fundamental features of the Italian tax system, contributing to the legal and economic education required by the Degree Programme.

AIMS AND LEARNING OUTCOMES

TAX LAW

At the end of the teaching unit, the student will be able to:
- Describe the fundamental principles and sources of tax law (knowledge and understanding) using appropriate terminology in academic and professional contexts.
- Apply the general and special rules of the Italian tax system to practical cases (applying knowledge and understanding), solving problems related to direct and indirect taxation.
- Critically analyse administrative and judicial procedures in tax matters (making judgements), assessing the correctness of procedures and decisions.
- Communicate clearly and unambiguously solutions to tax law issues, both to specialists and non-specialists (communication skills), also through written and oral reports.
- Continue to independently deepen the main topics of the discipline (learning skills), using updated legal and doctrinal sources.
(In the 6-credit course, the learning outcome related to the tax trial is not included.)

PREREQUISITES

TAX LAW

It is not a coincidence that the teaching unit in Tax Law is placed in the third year of the
Bachelor's Degree: it presupposes knowledge of the legal subjects typically studied in the first
and second year, namely Private Law and Public Law (which are prerequisites), as well as
Commercial Law, without which many institutions of Tax Law are not fully understandable.
Employment Law is also a subject whose study should precede that of Tax Law, since the
taxation of employment relationships presupposes knowledge of such relationships.
Therefore, Tax Law is positioned after these legal areas.
For the study of Tax Law in the Economics Degree, given the specialist knowledge required in
the business and accounting fields, it is also necessary to know Business Economics (first
year) and General Accounting (second year), without which the taxation of business income
and assets would be incomprehensible.

TEACHING METHODS

The teaching unit consists of face-to-face lectures. Please refer to Aulaweb for any updates
that may be necessary during the academic year (regarding both teaching and examination
methods).
Students with certification of disability, specific learning disorders (DSA), or special
educational needs should contact, at the beginning of the course, both the instructor and the
Department's disability liaison, Professor Serena Scotto (scotto@economia.unige.it), to agree
on teaching and examination arrangements that, while respecting the objectives of the
teaching unit, take into account individual learning needs and allow the use of compensatory
tools.
Attendance is not compulsory.

SYLLABUS/CONTENT

TAX LAW

Index
A. Teaching unit 9 credits ("cfu") – Programme
B. Teaching unit 9 credits ("cfu") – Content
C. Teaching unit 6 credits ("cfu") – Programme
D. Teaching unit 6 credits ("cfu") – Content
A. Teaching unit 9 credits ("cfu") - Programme
The teaching unit in Tax Law of 9 credits is divided into two parts:
- Part I, corresponding to 6 credits, covers the standard programme of tax law courses,
including both the general and special parts, simplified and summarised in their main
features: less technical rules, more focus on general principles and rules.
- Part II, corresponding to 3 credits, is dedicated to the Tax Trial, a unique area in the
Department of Economics, providing legal training useful in various highly qualified
professional fields (as well as for taxpayers). The judicial procedure constitutes the (possible)
conclusion of the taxpayer-tax authority relationship.
Part I: 48 hours of lectures (2/3 of the course).
Part II: 24 hours of lectures (1/3 of the course).
B. Teaching unit 9 credits ("cfu") - Content
Part I:
- General section: essential elements of the tax system, sources of tax law, constitutional and
supranational principles, structure of the tax relationship (tax obligation and taxpayers).
- Special section: main Italian taxes, limited to substantive rules: income taxes (Irpef and
Ires), Irap, VAT, transfer taxes (registration, inheritance and donation taxes, with mention of
mortgage and cadastral taxes), other state, regional and municipal taxes.
- General section: implementation models of tax collection by the tax authorities: investigative
powers and control methods of the Revenue Agency and Guardia di Finanza, tax assessment
activities, sanctions (including criminal tax offences), tax collection, precautionary and
enforcement measures.
Part II:
- Study of the Tax Trial: procedural aspects, unique in the Department of Economics,
completing the legal training of graduates in Economics for various professional fields.

C. Teaching unit 6 credits ("cfu") - Programme
The 6-credit teaching unit coincides with Part I of the 9-credit teaching unit. 48 hours of
lectures, held together with the first 48 hours of the 9-credit unit.
D. Teaching unit 6 credits ("cfu") - Content
For the content of the 6-credit teaching unit, see Part I of the 9-credit teaching unit.

RECOMMENDED READING/BIBLIOGRAPHY

Tax law 

Specific indications on the reference bibliography will be provided by the teacher at the beginning of the lessons.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Sem: I
- Lessons begin for all teaching units in Tax Law: in September, during the week scheduled
by the Department of Economics for the start of classes (except for different notice through
Aulaweb - Tax Law)
- Lessons end - 9-credit teaching unit (72 hours): in December, after the conclusion of 72
hours of lessons
- Lessons end - 6-credit teaching unit (48 hours): in November, after the conclusion of 48
hours of lessons
Please refer to Aulaweb for updates.

Class schedule

TAXATION LAW

EXAMS

EXAM DESCRIPTION

TAX LAW

Teaching unit 9 credits ("cfu")

The exam of the teaching unit in Tax Law of 9 credits consists of two separate tests according the rules indicated below. A first test focuses on the first part of the program and is in written form, with 6 questions. The student has 60 minutes for this test. The other test, having passed the first test, focuses on the second part of the program and is always in written form, with 6 questions. Also for this test the student has 60 minutes available.It’s possible to have the second test in the same session as the first test. However, in this case, the negative outcome of the first test precludes the correction of the second test (i.e., the latter will not be evaluated, as if it had not been taken). Students who intend to take both written tests in the same session must give prior written notice to the teacher.

The questions of each written test are 6 in number and the single test lasts 60 minutes.In case of negative result, the test can be repeated in the next session (except in cases of seriously insufficient preparation, a sole discretion of the teacher). Exam templates and other information are visible by “aula web”.

The overall grade is weighted: the first test takes on a greater "weight" than the second test. This reflects the different weight of the content of each of the two parts of the program. Therefore, the final grade is given by the sum of the two marks multiplied by their respective weights. The weight of the grade of the first test is 0.67 while the weight of the grade of the second test is 0.33. Decimal numbers thus obtained shall be rounded up to the unit if the decimal is greater than 0.5 and down if it is less than or equal to 0.5. Example: 6 cfu test grade 28; 3 credits ("cfu") test grade 20.According to the above rule: (28 x 0.67) + (20 x 0.33) = 18.76 + 6.6 = 25.36 rounded to 25. With the result 25.5, the rounding is 25; with the result 25.6, the rounding would increase to 26. The honors achieved in the 6 credits ("cfu") exam (out of a total of 9 credits) or in the 3-credit exam are not considered for the purposes of the weighted grade of the relevant exam, but rather contribute to the final score if the average of the two exams (6 and 3) is equal to 30.

Tax Law of 6 credits ("cfu")

The exam of the teaching unit 6 credits in Tax Law consists of one test, in written form.There are 6 questions in the written test and the test lasts 60 minutes. In case of negative result, the test can be repeated in the next session (except in cases of seriously insufficient preparation, a sole discretion of the teacher). Exam templates and other information are visible by “aula web”.

ASSESSMENT METHODS

The assessment of the student's acquired skills takes place through written tests (and, for the
second part of the 9-credit course, also oral on request), which verify the ability to describe,
apply and analyse the principles and rules of tax law, solve practical cases, and communicate
solutions clearly. The evaluation criteria are: correctness of answers, ability to apply
knowledge to practical cases, clarity of exposition, and appropriate use of terminology. The
exam can be repeated without limits, except in cases of seriously insufficient preparation at
the discretion of the instructor.

FURTHER INFORMATION

For prerequisites, please refer to the University website section http://www.unige.it/regolamenti/studenti/, where the teaching regulations of the Degree Programmes are published.
Recommended prerequisites: knowledge of business administration (especially financial
statements) and commercial law.
Additional information for non-attending students: there is no compulsory attendance. The
textbooks and exam methods are the same as for attending students. For students in
international mobility (Erasmus, etc.), the professor may authorize a manual of international
tax law (with different content) in French or English.