OVERVIEW

Never before has taxation become a danger zone for fundamental rights like in times of crisis. Both because tax evasion risks depriving the community of the means necessary for the services that protect the fundamental rights of its members. And because a tax or contribution levy that forgets the parameters of fairness or the supreme guarantee of proportionality in the exercise of powers, risks itself attacking fundamental rights.

AIMS AND CONTENT

LEARNING OUTCOMES

The purpose is to identify and study the principles, fundamentals and limits of the the financial power of States and International Entities and Bodies in relation to fundamental rights, on the one hand. On the other hand, the purpose is to identify guarantees and means of protection of rights, collective and individual, involved in administrative and judicial proceedings regarding taxes. Study of real cases and moot courts will be implemented to provide the learner with advanced tecnhical skills.

AIMS AND LEARNING OUTCOMES

The course aims to strengthen, compared to the Basic Course in Financial Law, the centrality of Tax Justice, understood as fair tax, fair procedure and fair tax process, in the current legal culture and professionalism, a centrality that results from the renewed university programs, from the most recent discipline of important public competitions and from the introduction of the figure of the professional tax magistrate. The course aims to enhance the qualities of sensitivity and autonomy of initiative and critical spirit of the modern jurist, with particular attention to the methodologies of orientation in the disordered legislative production and practical activity. 

The course constitutes a basic preparation for the competition for the Tax Magistrate

Identify the fundamental rights interfering with the financial phenomenon

Understand the legal categories subject to weighting in the determination and implementation of financial law and know how to evaluate the optimal outcome of the weighting

Ability to communicate effectively in writing and orally, adapt one's communication to the context, use of various sources and aids, critical thinking, ability to process and evaluate information, and argumentation skills.

PREREQUISITES

Knowledge of basic concepts of financial law. Intellectual curiosity.

TEACHING METHODS

FRONTAL LESSONS, in-depth analysis of cases and materials

Students with valid certifications for Specific Learning Disorders (SLD), disabilities or other educational needs and having complied with Unige procedures (described here) who need compensatory measures to prepare the exams or during the exams are invited to contact the teacher at the beginning of the course to agree on any teaching methods that, in accordance with the teaching objectives, take into account individual learning styles. For requesting Unige services for students with disabilities and other information, please visithttps://giurisprudenza.unige.it/serv_disabili. For further information, please visithttps://unige.it/disabilita-dsa and contact the Department's disability liaison officer (isa.fanlo@unige.it).

Students who are unable to attend for certified reasons of work, serious and certified health or family reasons may ask the teacher for access to the recordings of the lectures, without prejudice to the teacher's freedom to grant or deny access.

Debate - Cooperative learning - Team based learning - Peer evaluation- Problem based learning - Flipped Classroom

SYLLABUS/CONTENT

DUE PROCEDURE Tax assessment and the taxpayer's right to defense, between efficiency and guarantees, between "fight against tax evasion" and fundamental rights.
DUE PROCESS Tax justice: procedural rules, effectiveness and jurisdictional guarantees.

NB: Attendance at the lessons is strongly recommended.

RECOMMENDED READING/BIBLIOGRAPHY

Textbooks and any reading materials for attending students

Marcheselli, La Prova nel nuovo processo tributario. Giuffré 2024. Limited to the parts indicated in class

Textbooks and any reading materials for non-attending students

Marcheselli, La Prova nel nuovo processo tributario, Giuffré, 2024

Textbooks and any reading materials for Erasmus students

Books and materials agreed upon after an interview

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

I semester from September 14th to December 4th 2020
II semester from February 15th to May 7th 2021

Class schedule

FISCAL JUSTICE AND FUNDAMENTAL RIGHTS

EXAMS

EXAM DESCRIPTION

Oral.

Alternatively, participation in a trial simulation

For students with DSA, consultation of concept maps is permitted and differential timing is possible

ASSESSMENT METHODS

Oral, with methods that primarily evaluate the ability to critically orient oneself in the subject, the terminological propriety and the dialectical qualities essential to the legal professions. For students who physically attend the lessons, any alternative and/or complementary methods to the oral exam will be agreed upon and in particular forensic exercises and simulations along the lines of the so-called moot courts.

 Students having a valid certification of disability or Specific Learning Disorders (DSA) and having complied with Unige procedures (described here) may request the use of compensatory measures during the exams (e.g. additional time and/or concept maps). In any case, for further information, please contact the Department’s disability liaison: Isa.Fanlo@unige.it

FURTHER INFORMATION

For any further information please contact the teacher