Università degli Studi di Perugia

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Unit TAX LAW

Course
Law
Study-unit Code
05A12009
Location
PERUGIA
Curriculum
In all curricula
Teacher
Simone Francesco Cociani
Teachers
  • Simone Francesco Cociani - Didattica Ufficiale
Hours
  • 63 ore - Didattica Ufficiale - Simone Francesco Cociani
CFU
9
Course Regulation
Coorte 2017
Offered
2018/19
Learning activities
Caratterizzante
Area
Economico e pubblicistico
Sector
IUS/12
Type of study-unit
Opzionale (Optional)
Type of learning activities
Attività formativa monodisciplinare
Language of instruction
Italian
Contents
1. The history: the evolution of the Italian legal tax system. 2. The Constitution and the fundamental constitutional principles in tax matters. 3. The sources of tax law. 4. The territory and the imposition. 5. The European Union: taxation between states and market. 6. Time and taxation. 7. The forms of taxation and the concept of tax. 8. The tax and its structure. 9. The dynamics of taxation. 10. The tax administration: functions and structures. 11. The tax administration: activities and actions. The assessment. 12. The enforced recovery and the protection of financial interests. 13. The repressive function of punishment and deterrence. 14. Judicial protection tax. 15. The tax system (General principles). Taxation of the income of individuals and companies, the value added tax, taxation on capital and on the transfer of assets; Irap.
Reference texts
Recommended texts
General Part:

G. TINELLI, Istituzioni di diritto tributario, Cedam, Padova, last ed.;
P. BORIA, Diritto tributario, Giappichelli, Torino, last ed.;
P. RUSSO, Manuale di diritto tributario, vol. di parte generale, vol. sul processo tributario, Giuffré, Milano, last ed.;
G. MELIS, Lezioni di diritto tributario. (parte generale e speciale), Giappichelli, Torino, last ed.;
M. BEGHIN, Princìpi, istituti e strumenti per la tassazione della ricchezza, Giappichelli, Torino, (parte generale e speciale) last ed.;
P. RUSSO, G. FRANSONI, L. CASTALDI, Istituzioni di diritto tributario, Giuffrè, Milano, (parte generale e speciale),last ed.

Special Part:

G. TINELLI, Istituzioni di diritto tributario, Il sistema dei tributi, Cedam, Padova, last ed.;
P. RUSSO, “Manuale di diritto tributario”, vol. di parte speciale, Giuffré, Milano, last ed.;


Italian Tax code, 2018.
Educational objectives
This teaching is the first test that the student faces in taxation scope within the degree program that is proposed as a main target to provide the basic knowledge of the taxation phenomenon through the legal method.
Prerequisites
In order to be able to understand and to know how to tackle the course, students must have the basic notiotions of the distribution of the charges into the society; thease are notions that the student should have alredy acquired in his/her school curriculum.

This precondition is valid both for attending and not attending students.
Teaching methods
frontal face-to-face lessons and seminaries
Other information
none
Learning verification modality
The exam includes only the final oral test consisting of a discussion-interview on the topics discussed during the course and examined in-depth througth recommended texts.

The test aim at assuring the level of knowledge and understanding, as well as synthesis, achieved by the student. Moreover, this interview will verify that the student is able to communicate, with method, property of language and of exposure, what he has acquired
Extended program
General Part:

1. The history: the evolution of the Italian legal tax system. 2. The Constitution and the fundamental constitutional principles in tax matters. 3. The sources of tax law. 4. The territory and the imposition. 5. The European Union: taxation between states and market. 6. Time and taxation. 7. The forms of taxation and the concept of tax. 8. The tax and its structure. 9. The dynamics of taxation. 10. The tax administration: functions and structures. 11. The tax administration: activities and actions. The assessment. 12. The enforced recovery and the protection of financial interests. 13. The repressive function of punishment and deterrence. 14. Judicial protection tax.

Special Part
15. The tax system (General principles). Taxation of the income of individuals and companies, the value added tax, taxation on capital and on the transfer of assets; Irap.
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