TAX LAW

The course is focused on the study of the tax trial. The objectives of the course are: to define the system of sources of tax trial law; identify the cases that lead to the establishment of the tax process; provide a theoretical-practical analysis of basic concepts about how the tax trial works; understand the relationship with the tax procedure and with other trials.

Attendance and participation to the course and individual study will allow students to:
- understand how the tax trial works
- identify the cases in which it is possible to activate a tax trial and which are the relevant evidence.

To undertake the course it is appropriate (although not compulsory) to have acquired the fundamentals of Tax Law. For a reference course (three-year level) in Tax Law, see the Tax Law course within the course of study in Business Economics (https://www.unive.it/data/insearning/332598/programma ) .

1.Tax application procedure: from tax return to tax control.
2.Assessment notice, administrative sanctions, tax collection and forced execution.
3.Tools deflationary tax litigation (volontary correction of tax return, acquiescence, self-defence and verification with acceptance) and questionings
(notes).
4.Tax commissions: jurisdiction and powers.
5.Tax commissions: jurisdiction and powers.
6.General themes of the tax trial.
7.Tax appeable deeds.
8.Tests and investigatory powers of the tax commissions.
9.First-instance judgment.
10.The appeal: indications and submission.
11.Precautionary measures and judicial conciliation.
12.Suspension, interruption and extinction of the tax trial.
13.The judgment.
14.Second-instance judgment.
15.Judgment enforcement, appeal to the Supreme Court and institute of revocation (notes).

Tesauro Francesco, Manuale del Processo Tributario, Giappichelli, Torino, last edition.
Logozzo Maurizio, Codice Tributario. Pacini giuridica, last edition.

The exam will consist of a first written test (mandatory) and a subsequent oral exam (optional).
Written test.
It will be divided into:
- n. 1 open mandatory question of "barrage" (score 0 - 2), in case of uncorrected answer, the following parts will not be considered;
- n. 8 multiple choice questions. In the event that all the answers are correct, a score of 24/30 will be assigned. For each wrong or not given answer, 2 points will be subtracted. It follows that, to pass the exam (with a score of 18/30), at least 5 correct answers are required;
- n. 1 open question. The student can freely decide to answer or not. This question will be assigned a score between -2 and +2, depending on the quality of the answer (if excellent +2, if very bad -2; +1, 0, -1 the grade for qualitatively intermediate answers).
Oral exam.
Only students who have achieved the overall mark of 28/30 in the written test can access it optionally, answering exactly to the first mandatory open question (grade 2/30), to all 8 multiple choice questions (grade 24/30) and to the optional open question (grade 2/30).
The oral exam will be assigned a score between +2 and -2, according to the same criteria illustrated above with reference to the open question referred to in the written test.
The oral exam, unless otherwise indicated by the teacher, will take place electronically or in person and will take place after the publication of the results of the written exam.
Finally, students interested in obtaining honors can be questioned on all the material uploaded to moodle, including in-depth studies.
Students must express their interest in taking the oral test and possibly obtaining honors by promptly sending an email to the Professor within two days of the publication of the written test.
During the test it is not allowed the use of books , tax codes , notes or electronic media.

written

The grade will be assigned according to the following methods:
A. scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and ability to apply understanding in reference to the course program;
- limited ability to apply knowledge by formulating independent judgments;
- sufficient communication skills, especially in relation to the use of specific language that pertains to the course program;
B. scores in the 23-26 range will be assigned in the presence of:
- fair knowledge and ability to apply understanding in reference to the course program;
- fair ability to apply knowledge by formulating independent judgments;
- fair communication skills, especially in relation to the use of specific language that pertains to the course program;
C. scores in the 27-30 range will be assigned in the presence of:
- good or very good knowledge and ability to apply understanding in reference to the course program;
- good or very good ability to apply knowledge by formulating independent judgments;
- fully appropriate communication skills, especially in relation to the use of specific language that pertains to the course program;
D. honors will be awarded in the presence of knowledge and understanding applied in reference to the program, judgment and communication skills, excellent.

Traditionals - 1h 1/2 lessons