procedural law tax

ECONOMICS procedural law tax

0222210005
DEPARTMENT OF ECONOMICS AND STATISTICS
EQF7
ECONOMICS
2022/2023



YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2018
AUTUMN SEMESTER
CFUHOURSACTIVITY
530LESSONS
ExamDate
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL09/01/2023 - 08:30
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL09/01/2023 - 08:30
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL23/01/2023 - 09:00
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL23/01/2023 - 09:00
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL06/02/2023 - 09:00
DIRITTO TRIBUTARIO D'IMPRESA E PROCESIAL06/02/2023 - 09:00
Objectives
EXAM BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES (15 ECTS): IT IS THE ONLY COMPULSORY EXAM ON TAX MATTERS THROUGHOUT THE ENTIRE BACHELOR AND MASTER LEARNING PROFILE RELATED TO THIS CURRICULUM. FOR THIS REASON IT STARTS FROM THE ACQUISITION OF THE BASIC KNOWLEDGE OF TAX MATTERS AND CONTINUES UNTIL THE STUDENTS HAVE OBTAINED ADVANCED THEORETICAL AND PRACTICAL KNOWLEDGE OF THE SPECIFIC ISSUES RELATED TO BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES.
EXAM JUDICIAL TAX PROCEDURES (5 ECTS): ALLOWS FOR THE ACQUISITION OF THE BASIC AND ADVANCED KNOWLEDGE OF ISSUES CONCERNING JUDICIAL TAX PROCEDURES.
THE MAIN KNOWLEDGE ACQUIRED BY THE STUDENTS (APPLICABLE TO THE SOLE EXAM BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES, EXCEPT WHERE DIFFERENTLY INDICATED) ARE AS FOLLOWS:
TAX PRINCIPLES;
LEGAL RELATIONS CONCERNING TAX MATTERS;
ADMINISTRATIVE TAX PROCEDURE AND THE IMPLEMENTATION OF TAXES;
TAX PENALTIES;
DIRECT AND INDIRECT TAXES, WITH SPECIAL EMPHASIS ON THEORETICAL AND PRACTICAL ASPECTS CONCERNING TAXATION OF BUSINESS;
JUDICIAL TAX PROCEDURES IN ITS THEORETICAL AND PRACTICAL ASPECTS (ALSO APPLICABLE TO THE EXAM JUDICIAL TAX PROCEDURES).

THE MAIN SKILLS OF STUDENTS (I.E. THE ABILITY TO APPLY THE ACQUIRED KNOWLEDGE) ARE AS FOLLOWS:
ABILITY TO FORMULATE CRITICAL SKILLS AND FULL AWARENESS IN THE FIELD OF TAXES, WITH A VIEW TO FORMULATING AUTONOMOUS ASSESSMENT ON THE SPECIFIC ISSUES CONCERNING TAXATION OF BUSINESS AND JUDICIAL TAX PROCEDURES (FOR THE EXAM JUDICIAL TAX PROCEDURES THIS ONLY APPLIES TO ISSUES CONNECTED WITH JUDICIAL TAX PROCEDURES);
ABILITY TO ANALYSE THEORY AND PRACTICE OF TAX LAW;
ABILITY TO APPLY THEORETICAL ISSUES OF DIRECT AND INDIRECT TAXES TO THE CONTEXT OF BUSINESS, TAKING INTO ACCOUNT THE RELEVANT PROBLEMS ARISING IN SUCH CONTEXT;
ABILITY TO APPLY KNOWLEDGE OF JURISDICTIONAL PROTECTION TO SOLVE ISSUES CONCERNING JUDICIAL TAX PROCEDURES (ALSO APPLICABLE TO THE EXAM JUDICIAL TAX PROCEDURES);
ABILITY TO EFFECTIVELY COMMUNICATE WITH COMPETENT AUTHORITIES IN THIS FIELD AND/OR INTERACT WITH THIRD PARTIES IN THE EXERCISE OF PROFESSIONAL ACTIVITIES (ALSO APPLICABLE TO EXAM JUDICIAL TAX PROCEDURES FOR THE SPECIFIC ISSUES CONCERNING JUDICIAL TAX PROCEDURES);
ABILITY TO SOLVE ISSUES OTHER THAN THOSE DISCUSSED DURING THE COURSE. THROUGH CONSULTATION OF JOURNALS ON CORPORATE TAXATION, TAX AND ACCOUNTING DATABASES, DOCUMENTS RELEASED BY TAX AUTHORITIES.
Prerequisites
NONE
Contents
COURSE DESCRIPTION:
INSTITUTES (2 HOURS); SOURCES OF TAX LAW (2 HOURS); INTERPRETATION AND INTEGRATION (2 HOURS); CONSTITUTIONAL PRINCIPLES (4 HOURS); TAX STRUCTURE (8 HOURS); TAX DYNAMIC (8 HOURS); PENALTIES (4 HOURS); DIRECT TAXES (10 HOURS); INDIRECT TAXES (10 HOURS); REGIONAL AND LOCAL TAXATION (2 HOURS); EUROPEAN AND INTERNATIONAL TAXATION (8 HOURS); THE JUDICIAL TAX PROCEDURES (AUTONOMY MODUL: 30 HOURS).
Teaching Methods
LECTURES, SEMINARS, DISCUSSION OF CASE STUDIES WORKSHOPS, DISCUSSION IN CLASS, INDIVIDUAL PROBLEM SOLVING, INTERACTION WITH THE LECTURER THROUGH EMAILS.
Verification of learning
EXAM BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES (15 ECTS) AND JUDICIAL TAX PROCEDURES (5 ECTS): THE ACHIEVEMENT OF LEARNING GOALS IS ASSESSED BY AN EXAM GRADED ON A SCALE OF 30.
THE EXAM BUSINESS TAX LAW AND PROCEDURES INCLUDES AN OPTIONAL INTERIM EXAM AND A FINAL ORAL ASSESSMENT ON TOPICS INDICATED BY THE TEACHER.
THE INTERIM EXAM CONSISTS OF 8 MULTIPLE CHOICE QUESTIONS AND 2 WRITTEN OPEN QUESTIONS ON THE FOLLOWING 4 BLOCKS OF TOPICS: 1. PRINCIPLES, INSTITUTIONS AND SOURCES OF TAX LAW; 2. LEGAL RELATIONS CONCERNING TAXATION; 3. THE IMPLEMENTATION OF TAXES AND ADMINISTRATIVE TAX PROCEDURES; 4. TAX PENALTIES. THE INTERIM EXAM SHALL TAKE PLACE AT HALF OF THE COURSE AND LAST 60 MINUTES. THE FINAL ORAL ASSESSMENT SHALL TAKE PLACE ON THE DATES INDICATED IN THE OFFICIAL EXAMS DIARY AND HAVE AN AVERAGE DURATION OF 30 MINUTES FOR THOSE WHO HAVE PASSED THE INTERIM EXAM (50 MINUTES FOR ALL OTHERS). THE ASSESSMENT OF THE INTERIM EXAM SHALL BE BASED ON THE FOLLOWING GRADES: 2 POINTS PER CORRECT ANSWER TO MULTIPLE CHOICE QUESTION, 0 TO ANY WRONG OR MISSING ANSWER, 0 TO 7 POINTS PER ANY ANSWER TO OPEN QUESTIONS (ALONG WITH THE FOLLOWING GRADING SCALE FAIL; POOR; PASS; GOOD; VERY GOOD; EXCELLENT): FOR A MAXIMUM TOTAL GRADE OF 30 POINTS.
IN THE ORAL ASSESSMENT 0 TO 3 POINTS SHALL BE GIVEN TO ANY OF THE 10 EXAM QUESTIONS FOR STUDENTS WHO HAVE NOT PASSED THE INTERIM EXAM (5 QUESTIONS FOR THOSE WHO HAVE PASSED THE INTERIM EXAM WITH A GRADE OF 0 TO 6 POINTS) FOR A TOTAL OF 30 POINTS ALONG THE FOLLOWING GRADING SCALE: POOR; PASS; GOOD.
EXAM JUDICIAL TAX PROCEDURES (5 ECTS): THE ORAL EXAM IS BASED ON 5 OPEN QUESTIONS (ON THE FOLLOWING 5 BLOCKS OF TOPICS: 1. NATURE AND GENERAL ASPECTS OF JUDICIAL TAX PROCEDURES; 2. THE PARTIES, ACTIONS AND INTRODUCTION OF THE CASE BEFORE COURTS; 3. FIRST INSTANCE; 4. APPEALS; 5. SPECIAL JUDICIAL TAX PROCEDURES).
THE EXAMS ARE APPROVED IN CASE OF A MINIMUM VOTE OF 18 POINTS OUT OF 30.
THE INTERIM AND FINAL EXAM PURSUE THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLEDGE ACHIEVED BY THE STUDENT ON THE TOPICS INDICATED IN THE STUDY PROGRAMME, THE AWARENESS OF METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL PROBLEMS CONCERNING TAX LAW, WITH SPECIAL ATTENTION FOR ISSUES RELATED TO BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES.
THE FINAL ASSESSMENT FOR THE EXAM IS THE RESULT OF THE AVERAGE POINTS OF INTERIM AND ORAL FINAL ASSESSMENT, EXCEPT WHEN THE STUDENT MAY OPT TO DISREGARD THE P9OINTS OF THE INTERIM EXAM AND BE TESTED AT THE FINAL EXAM ON THE ENTIRE STUDY PROGRAMME, INCLUDING THE TOPICS THAT WERE THE OBJECT OF THE INTERIM EXAM.
THE ORAL EXAM ASSESSMENT OF JUDICIAL TAX PROCEDURES PURSUES THE GOAL OF ASSESSING THE LEVEL OF UNDERSTANDING AND KNOWLDEGE OBTAINED BY THE STUDENT ON THE METHODOLOGICAL INSTRUMENTS AND THE CAPACITY OF APPLYING SUCH KNOWLEDGE TO SOLVE THEORETICAL AND PRACTICAL ISSUES CONNECTED WITH JUDICIAL TAX PROCEDURES. DURING THE EXAM EACH ANSWER SHALL BE GRADED ON A SCALE FROM 0 TO 6, FOR A TOTAL OF 30 POINTS, ALONG THE FOLLOWING GRADING SCALE: SEVERELY POOR, POOR, PASS, GOOD, VERY GOOD, EXCELLENT.
THE EXAMS OF BUSINESS TAX LAW AND JUDICIAL TAX PROCEDURES, AS WELL AS JUDICIAL TAX PROCEDURES ARE PASSED WITH A MINIMUM GRADE OF 18 OUT OF 30
THE EVALUATION WILL BE FORMULATED BY CONSIDERING THE CORRECTNESS AND COMPLETENESS OF THE CONTENTS, AS WELL AS THE CRITICAL AND ARGUMENTATIVE SKILLS OF THE STUDENT.
Texts
GENERAL PART: TESAURO, F., ISTITUZIONI DI DIRITTO TRIBUTARIO, I, UTET, TORINO, LAST ED.
SPECIAL PART: TESAURO, F., ISTITUZIONI DI DIRITTO TRIBUTARIO, II, UTET, TORINO, LAST ED.
TESAURO, F., MANUALE DEL PROCESSO TRIBUTARIO, GIAPPICHELLI EDITORE, TORINO, LAST ED.
STUDENTS ARE INVITED TO READ THE MAIN TAX RULES IN FORCE.
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