The course in tax law aims to provide students with the theoretical basics for the approach to the study of the tax legal framework and to allow the deepening of the legal structure of the tax system. The course is divided into a general and a special part. The general part focuses on the study of the general principles of tax law, through the analysis of both its structure and implementation, and examining the relevant violations and tax litigation remedies. In the special part, the course, carried out with monographic method, is designed to give students the tools necessary to understand the main regulatory structures through which the tax burden takes place and by which the compliance with law is granted, analyzing critically the different tax laws in the current tax system.
scheda docente
materiale didattico
Tax Law
Tax Legislation
Sources of Tax Law
The Effect of Tax Legislation Over Time and Space
Subjects of Tax Law
The Content of the Tax Obligation
Implementation of Tax Legislation
Administrative Implementation
Fulfillment of the Tax Obligation
Tax Undue Payment
Tax Offences
Judicial Protection in Tax Matters
Special Section:
VAT
Personal Income Tax
TINELLI G., Istituzioni di diritto tributario, VII ed., Cedam, Padova, 2025.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Mutuazione: 20101035 DIRITTO TRIBUTARIO in GIURISPRUDENZA LMG/01 R A - Z GIRELLI GIOVANNI
Programma
General Section:Tax Law
Tax Legislation
Sources of Tax Law
The Effect of Tax Legislation Over Time and Space
Subjects of Tax Law
The Content of the Tax Obligation
Implementation of Tax Legislation
Administrative Implementation
Fulfillment of the Tax Obligation
Tax Undue Payment
Tax Offences
Judicial Protection in Tax Matters
Special Section:
VAT
Personal Income Tax
Testi Adottati
For the general part:TINELLI G., Istituzioni di diritto tributario, VII ed., Cedam, Padova, 2025.
For the special part:
first and the second unit:
TINELLI G., Istituzioni di diritto tributario. Il sistema dei tributi, Cedam, Padova, 2022 (Part I, Chapter I and Chapter II, Section II and Part III, Chapter I)
Tax code:
• Codice ragionato breve per lo studio del diritto tributario, a cura di A. Carinci - T. Tassani, Giappichelli, Torino, ultima edizione;
• Codice tributario, a cura di M. Logozzo, Pacini Giuridica, Pisa, ultima edizione.
• Codice tributario per studenti, a cura di G. Moschetti, Ledizioni, Milano, ultima edizione.
Modalità Frequenza
ATTENDANCE: Lectures and seminarsModalità Valutazione
Oral exam. In particular, a first part of the exam will be carried out with the collaborators of the chair who will evaluate the student both on the general part of the program and on the special part of the same, normally asking four questions (two on the general part and two on the special part ). The second part of the exam will then be carried out directly with the Professor who will assign the student a final mark from a minimum of 18 to a maximum of 30 cum laude considering, in order to pass the exam, in addition to the substantial skills of the program, also the mastery of the topics, the ownership of language, the ability to offer examples as well as the ability to solve any practical questions.