Unit TAX LAW
- Course
- Legal services
- Study-unit Code
- A000771
- Curriculum
- Operatore giudiziario e della p.a.
- Teacher
- Simone Francesco Cociani
- Teachers
-
- Simone Francesco Cociani
- Hours
- 63 ore - Simone Francesco Cociani
- CFU
- 9
- Course Regulation
- Coorte 2025
- Offered
- 2026/27
- Learning activities
- Caratterizzante
- Area
- Discipline giuridiche
- Sector
- IUS/12
- Type of study-unit
- Obbligatorio (Required)
- 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.
AS AN ALTERNATIVE TO THE SPECIAL PART, AT THE STUDENT'S CHOICE, THE FOLLOWING MAY BE COVERED:
1. The right to silence as a fundamental right of the taxpayer, from its origins to its constitutional, international, and EU recognition.
2. The limits to the right to silence and the methods of its exercise.
3. The multi-level dimension of the right to silence.
4. The right to silence in the implementation of the tax.
5. Transparency obligations and the taxpayer's right to silence (DAC 6). - Reference texts
- Recommended Texts (At the student's choice)
General Part:
G. TINELLI, Istituzioni di diritto tributario, Cedam, Padova, latest edition;
P. BORIA, Diritto tributario, Giappichelli, Torino, latest edition;
G. FALSITTA, Manuale di diritto tributario, Cedam, Padova, latest edition;
G. FRANSONI, N. Zanotti, Manuale di diritto tributario, Giappichelli, Torino, latest edition;
G. MELIS, Manuale di diritto tributario (parte generale e speciale), Giappichelli, Torino, latest edition;
M. BEGHIN, Princìpi, istituti e strumenti per la tassazione della ricchezza, Giappichelli, Torino, latest edition (general and special part);
G. INGRAO, Diritto tributario, Wki, Milano, latest edition (general and special part).
Special Part:
G. TINELLI, Istituzioni di diritto tributario, Il sistema dei tributi, Cedam, Padova, latest edition;
G. FALSITTA, Manuale di diritto tributario, vol. di parte speciale, Cedam, Padova, latest edition.
(Both texts for the special part are to be studied limited to the syllabus, specifically: The main taxes (overview).
Students who, as a substitute for the special part, decide to choose "The right to silence as a fundamental right of the taxpayer" can prepare using:
S.F. COCIANI, Il diritto al silenzio nell'attuazione del tributo, Giappichelli, Torino, 2025.
Tax Code containing the core tax laws for 2026, edited by any author.
Working students, non-attending students, students with disabilities, and students with SLD (Specific Learning Disorders) may agree upon the choice of texts with the professor. - 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 discussioninterview
on the topics discussed during the course and examined indepth
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.
AS AN ALTERNATIVE TO THE SPECIAL PART, AT THE STUDENT'S CHOICE, THE FOLLOWING MAY BE COVERED:
1. The right to silence as a fundamental right of the taxpayer, from its origins to its constitutional, international, and EU recognition.
2. The limits to the right to silence and the methods of its exercise.
3. The multi-level dimension of the right to silence.
4. The right to silence in the implementation of the tax.
5. Transparency obligations and the taxpayer's right to silence (DAC 6). - Obiettivi Agenda 2030 per lo sviluppo sostenibile
- reduce inequalities.