14570 - Taxation Procedural Law

Learning outcomes

This course has the aim to in depth the knowledge about fiscal trial, its peculiar aspect as far as the more technical ones. Alongside the traditional approach, based on the close examination of the rule of law as actuated in the jurisprudence, first in the judgments on merit and then in the judgment on procedure. Part of the Course is dedicated to the study of procedural documents alas with trial simulation.

Course contents

The course is divided into two modules.
The first lasts 28 hours and is titled "The tax process: general principles". The first module will analyze the principles, the structure and the basic characteristics of the process governed by the Legislative Decree no. 546/92.
The second lasts 20 hours and is titled "Techniques of drafting the application tax and laboratory procedural". In the second module will be deepened the formal structure of the appeal, the legal argumentaion in tax matters, the techniques for producing the most effective defense of the applicant, the technical management of the adversarial process and the relationship with the tax commission.
The topics covered in the overall lessons are as follows:
1. Italian Jurisdiction: external limits 2. Competency limit 3. Trial participant 3.1 The Judge: Tax Commission 3.2 The claimant 3.3 Tax Administration and the collection Agency 3.4 The multilateral trial 4. Pricedural documents that can be appealed 5. Appeal and reclaim 6. Trial's beginning 6.1 Claimant's appearance 6.2 Defendant's appearance 7. Trial's different phases 8. Dissertation hearing 9. The judgment 10. Tax trial events 10.2 Judicial conciliation 11. Precautionary defense 12. The impugnation 12.1 Appeal 12.2 Legitimate Procedure (Cassazione) 12.3 Lawsuit for revocation of Judgment 13. Tax Judgment 14. Judgment's execution 14.1 Assessment of compliance

Readings/Bibliography

Alternatively, the student can choos one of the following textbooks:
P. RUSSO, Manuale di Diritto Tributario - Il processo tributario, Giuffrè, 2013 (or latest edition available)
or
F. TESAURO, Manuale del porcesso tributario, Giappichelli, Torino, 2014 (2nd edition, or the most recent available)

Assessment methods

The examination plays in oral form. During theexamination, the Board of Examiners puts candidates questions to type both theoretical and practical aspects, based on the information and the knowledge gained by students through a critical reading of the study manuals and other educational materials, as well as on examples proposed and analyzed in clas.
The questions are designed to determine whether the student has mastered the concepts relating to legal institutions studied, if he is able to expose through a proper legal reasoning the main problems concerning themes of study, if he has acquired the ability of reasoning required for the interpretation standards and for the analysis and solution of legal problems, and if he is able to critically apply the knowledge gained by solving the proposed hypothetical cases, referring to the content of the rules, case law and doctrine.
To request the thesis in tax law, it is better to have already passed the exam.

Office hours

See the website of Andrea Mondini

See the website of Giangiacomo D'Angelo