72855 - Taxation Law (Advanced)

Learning outcomes

At the end of the course, students acquire an overall view of the tax system of domestic and european enterprises and institutional knowledge of transfer taxes on the business activities, with specific reference to the imposition of value added tax (VAT ). In particular, the student is able to: - a comparison between the tax systems of enterprises in different countries; - studying the fiscal choices most appropriate for businesses.

Course contents

a) From the assessment act to the jurisdictional phase
The tax assessment procedure. Invalidity causes of assessment acts. Jurisdictional protection of taxpayers (self-defense, mediation and complaint, contradictory policies and istruments of partecipation to the tax investigation)

B) The tax courts

The jurisdiction of the tax court. The jurisdiction of the ordinary courts and administrative courts. Boundaries between the various jurisdictions and the principle of transatio iudicii. The subjects involved in the tax process. The legitimacy to be part trial before the tax courts.The representation of the applicant. The plurality of parts before the tax courts. Acts of the tax authorities that can be challenged under art.  19 Legislative Decree no. N. 546 of 1992. The appeal before the tax court of first istance. Form and deadline for lodging an appeal. The notification of the appeal deed.The constitution of the applicant and the entity defendant. The preliminary examination of the application and the handling of the dispute. The discussion in closed session and the discussion at the public hearing. The documents and memoirs. The extraordinary events of the judicial porceeding: suspension, interruption and termination. The judicial conciliation. The precautionary procedure. The interim protection of the public tax credit and the jurisdiction of the tax court. The judgment of appeal.The counter appeal deed and the interlocutory appeal of the applicant and the office. The joinder in the appeal phase. New Designs. The Appeal before the Supreme Court: illustration of the reasons. The response to the Supreme Court. Any stage of referral. Work on the revision of a judgment and the stage of compliance.

Readings/Bibliography

F. TESAURO, Manuale del processo tributario, Giappichelli, Torino, ultima edizione.

F. TUNDO (a cura di), Codice Tributario Pocket, Casa Editrice La Tribuna – Piacenza, ultima edizione.

Assessment methods

The exam will be oral. It has the objective of verifying the acquisition of knowledge provided.

Office hours

See the website of Francesco Tundo

See the website of Roberto Baboro