OVERVIEW

Tax Law is cardinal in current society and in legal professionalism, a cardinality that results not only from the current social and political events but also from the renewed university programs and the discipline of important public competitions. The teaching then aims to build the figure of the modern jurist: it is based on the fundamental connotation and legal content of the subject and aims to provide the teacher with an adequate autonomy of critical spirit.

AIMS AND CONTENT

LEARNING OUTCOMES

Public finances and tax system; type and classification of taxes. The constitutional ground of the fiscal powers of States. The tax system in the constitutional framework (the principle of progressivity and local finance). The income tax ( personal income tax and IRES ) . Indirect taxes (VAT, and registry ) . Assessment, collection and penalties. Administrative and judicial proceedings: powers, rights and guarantees

AIMS AND LEARNING OUTCOMES

Upon passing the exam, the student must have the necessary knowledge to critically orient himself in the legal issues related to the financing of public spending, knowing how to carry out precise analyzes and formulate solid solutions to the problems.

These are issues of exceptional practical importance, particularly felt in the current economic climate, which are linked not only to fundamental ethical and legal issues, but also to interesting professional and job opportunities (in public administrations and the liberal professions).

Methodologically, the teaching clearly favors and predisposes to a reasoned approach, with respect to the acquisition of data and information, tending to build a critical sensitivity, essential for the modern jurist: the program will be carried out by enhancing the perspective of legal regulation as a tool for the solution of conflicts and the satisfaction of general needs (equity, economic prosperity, freedom of enterprise and solidarity).

Individual study, attendance and participation in the proposed training activities will allow the student to:

Identify the structural concepts of the subject, and consequently know how to place the detailed discipline in the respective reference area;
Identify the constitutional and general values ​​being weighed in tax matters.
Understand the relationship between internal constitutional sources and sources of international principles
Understanding the relationship between internal rules and those of the European Union and framing the so-called multilevel regulatory system
Critically orient yourself in regulatory production, acquiring the tools to evaluate optimal interpretative and application solutions
Examine concrete cases by referring them to the applicable legislation
Distinguish between structural and secondary elements of the cases.
Identify the objectives of the rules, the interests considered and the extratextual elements that can guide the interpretation
Knowing how to handle and understand basic tax obligations (how to make a tax return, an invoice, a withholding tax, etc.)

PREREQUISITES

Students are required to have: good logical skills, curiosity, openness to multidisciplinary reflections, good expression skills, availability for dialectics and a habit of reasoned and non-mnemonic study.

TEACHING METHODS

In teaching, alongside frontal teaching, particular emphasis is placed on in-depth reflection on cases and issues drawn from current legislative and judicial reality, also through comparison with experts in the sector and study and examinations of jurisprudential and operational materials.

SYLLABUS/CONTENT

1. Public finance and the notion of tax; typology and classifications. 2. Economic profiles of taxation. 3. The constitutional limits of tax regulatory power. 4. The structure of the tax service. 5. The main taxes of the Italian system: income taxes and indirect taxes. 6. Tax subjectivity. 7. The collaboration of the private party in the tax function (accounting records, declarations). 8. The tax function and its procedural elements (the tax assessment). 9. The collection of taxes. 10. Sanctions. 11. Administrative and jurisdictional protection of the taxpayer's situations.

RECOMMENDED READING/BIBLIOGRAPHY

Textbooks and any reading materials for non-attending students

AA. VV. Fundamentals of tax law. Latest edition.

However, for both attending and non-attending students, the study must always be integrated with the consultation of a collection of the main tax laws. Understanding the subject presupposes knowledge of the fundamental features of Constitutional Law, Private Law, Administrative Law, Commercial Law and Civil Procedural Law.

TEACHERS AND EXAM BOARD

Exam Board

ALBERTO MARCHESELLI (President)

DAVIDE EMONE

FRANCESCO FARRI (President Substitute)

FEDERICO BERTOCCHI (Substitute)

FRANCESCA SOLARI (Substitute)

LESSONS

LESSONS START

Please refer to the Department's lesson calendar.

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

Oral, in ways that prioritize critical orientation skills in the subject, terminological ownership and dialectical qualities essential to legal professions. Mnemonic and uncritical learning of normative data alone is discouraged. For students physically attending the lessons and virtually the course support forum, alternative and/or complementary methods to the oral exam will be agreed (Quizzes and written experimental exercises on the syllogisms of tax law).

Students who have valid certification of disability or Specific Learning Desorders (DSA) on file with the University may request the use of compensatory measures during the exams (e.g. additional time, concept maps, modifications in the written/oral mode), following the guidelines (p. 5) published here. In any case, for further information, please contact the Department’s disability liaison: Isa.Fanlo@unige.it

ASSESSMENT METHODS

Particular care will be dedicated to ascertaining: a) the ability to critically and logically elaborate the notions learned; b) the terminological rigor and the sure command of the technical legal language

Exam schedule

FURTHER INFORMATION

Support activities An online forum will be activated for tutoring and carrying out exercises.