75929 - Tax and Trial Law

Learning outcomes

The aim of the course is to provide a deep knowledge of tax system and - more in particular - of tax litigation and tax proceedings, that are the most relevant in the tax consultancy and tax assistance to companies.

Course contents

The course will deal with tax principles, as well as with laws about tax proceedings.

Moreover, we'll deal with business taxpayers' duties and rights, sol we'll explain the Tax Authority activities during tax assessment, tax recovery and imposing tax penalties. A specific relevance will be dedicated to deal with the tax reform triggered by Law n. 111 of Augist, 9,th, 2023.

At the end, we'll handle tax proceedings milestones, in particular fair hearing both in tax proceedings and in tax trial.

Please find below the main topics of the course

1) Introduction

Sources and milestones of tax systems

2) Tax proceedings and tax return. Tax refunds.

3) Tax audit and Tax assessment

Tax avoidance and tax evasion

Fair hearing

4) Tax assessment act and tax penalties act

5) Taxpayers' rights 

 

Readings/Bibliography

The last issue of one of the following book:

• A. CARINCI – T. TASSANI, Manuale di Diritto tributario, Torino, Giappichelli;
  

Otherwise, students may be follow other books as 

• G. MELIS, Manuale di Diritto tributario, Giappichelli.

Please take care to adopt the last issue of one of the above handbooks.

Furthermore, the preparation must be supplemented with the following book:

• A. CARINCI, Manuale sul processo tributario, 2024, Giappichelli, (only Chapter 2, 3, 4):

Moreover, students have to study using a tax code, e.g. A. CARINCI - T. TASSANI, Codice ragionato breve per lo studio del diritto tributario, Giappichelli, Torino, or F. TUNDO, Codice tributario, La Tribuna, Milano.

Otherwise, tax law sources may be collect through Unibo sources or normattiva.it

Teaching methods

Lectures 

Case studies

Assessment methods

Oral discussion

Students of the current AY 2024/25 may be take the exam splitting it in two parties:

the first one will be focused on the following parties of the CARINCI-TASSANI handbook: 1, 2, 3, 4, 6, 7 (only Sez. I, Sez. II e Sez. IV, no Sez. III - L'attività sanzionatoria); 8.

the second one will be scrutinize the command of students about the latter parties, and so: 5 (only basic notions); 7 (Sez. III, except §3, Criminal penalties); 9; 10.

Please pay attention that the first part of the exam will be valid until the first term of exams.

Please find below the thresholds of the assessment examination

• <18 not adequate
• 18-23 adequate
• 24-27 good
• 28-30 very good
• 30 e lode excellent

Teaching tools

The teacher will provide the courtroom with slide and other material. It will be available through the website iol.unibo.it

Office hours

See the website of Alessandro Albano