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

In order to meet the growing demand for professionalism in a field, such as the tax one, which is a priority in any economic sector and, at the same time, to raise awareness of civic education in line with constitutional principles, as a cultural background of the "right" taxpayer , the Course of Tax Law with 9 credits aims at training focused on the fundamental principles and issues underlying the direct and indirect taxation of the Italian tax system, with particular attention to what is the "right" tax, the "right" administrative procedure for the tax assessment of the taxpayer and, finally, the "right" trial.

In the 6-credit course, compared to the 9-credit course, only the Tax Trial is excluded.

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.

TEACHING METHODS

Students who have valid certification of physical or learning disabilities  and who wish to discuss possible accommodations or other circumstances regarding lectures, coursework and exams, should speak both with the instructor and with Professor Serena Scotto (scotto@economia.unige.it), the Department’s disability liaison.
 

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 Parts:

1. Part I, corresponding to 6 credits, essentially covers what is the standard program of tax law courses. 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. Part II, corresponding to 3 credits, concerns the Tax Trial.

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

Part 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:

   Part I

1. Within the first part, a first section, of a general nature, contains the sources of tax law, its constitutional and supranational principles, as well as the structure of the legal tax relationship (i.e., the fiscal obligation and the taxable persons);
2. a second section, of a special nature, concerns the main Italian taxes, limited to the relative tax rules (substantive rules): income taxes, that is, Irpef and Ires (understood in their general aspects and in the individual categories of income); Irap, VAT and finally taxes on transfers (registration tax, inheritance and donation tax, with some mention of mortgage and cadastral taxes); finally, albeit briefly, other state taxes and regional and municipal taxes;
3. a third section, again of a general nature, deals with the models for implementing the tax levy by the tax authorities: from the penetrating powers and the multifaceted control methods of the Revenue Agency and the "Guardia di Finanza", to the activities and acts of tax assessment, to the sanctioning activity with the study of relevant institutes of specific law (unusual for the Department of Economics), including tax criminal cases (with a sanction constituted by the imprisonment of the taxpayer), to conclude with the collection of taxes, including precautionary measures and conservative to guarantee the tax, as well as forced execution on the assets of the taxpayer and third parties.

Part II

1. This part is dedicated to the study of the Tax Trial: as stated, this is an area of ​​matter - procedural - which represents a unicum in the Department of Economics and which lays the foundations for a completion of the legal content training of graduates in Economics useful in various highly qualified professional fields (also, as taxpayers). The judicial procedure constitutes, in fact, the epilogue (if any) of the taxpayer-tax relationship.

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

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

This 6-credits Course essentially covers what is the standard program of tax law courses. 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:

1. Within the first part, a first section, of a general nature, contains the sources of tax law, its constitutional and supranational principles, as well as the structure of the legal tax relationship (i.e., the fiscal obligation and the taxable persons);
2. a second section, of a special nature, concerns the main Italian taxes, with exclusive regard to the relative tax rules (substantive rules): income taxes, that is, Irpef and Ires (understood in their general aspects and in the individual categories of income); Irap, VAT and finally taxes on transfers (registration tax, inheritance and donation tax, with some mention of mortgage and cadastral taxes); finally, albeit briefly, other state taxes and regional and municipal taxes;
3. a third section, again of a general nature, deals with the models for implementing the tax levy by the tax authorities: from the penetrating powers and multifaceted control methods of the Revenue Agency and the ""Guardia di Finanza", to the activities and acts of tax assessment, to the sanctioning activity with the study of relevant institutes of specific law (unusual for the Department of Economics), including tax criminal cases (with a sanction constituted by the imprisonment of the taxpayer), to conclude with the collection of taxes, including precautionary measures and conservative to guarantee the tax, as well as forced execution on the assets of the taxpayer and third parties.

RECOMMENDED READING/BIBLIOGRAPHY

Tax law - 9 credits

Lessons and textbook are in Italian.

Italian Textbook:

The students may prepare for the exam Part I with these textbooks:

part 6 credits: Carinci A. - Tassani T., Manuale di Diritto Tributario, Giappichelli, edition September 2024, except last chapter "Il processo tributario";

part 3 credits: Carinci A., Manuale sul Processo Tributario, Giappichelli, edizione 2024.

Foreign Textbooks:

For students in international mobility (Erasmus, etc.) the professor may authorize, instead of the mentioned italian book, an English or French test, but only in International Tax Law (so, with a different content).

Tax law - 6 credits

The students may prepare for the exam with this textbook:

Carinci A. -Tassani T., Manuale di Diritto Tributario, Giappichelli, edition September 2024, except last chapter "Il processo tributario".

For students in international mobility (Erasmus, etc.), instead of the mentioned italian book, it is possible to use:

Lang-Pistone-Schuch-Staringer-Rust-Kofler-Spies (ed.), Introduction to European Tax Law: direct taxation, Spiramus, last edition

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

TAXATION LAW

EXAMS

EXAM DESCRIPTION

TAX LAW

Tax Law of 9 credits

The 9 credits Tax Law exam 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 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.

Tax Law of 6 credits

The 6 credits Tax Law exam 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

Exam schedule

FURTHER INFORMATION