Ateneo - UPO

The course provides a general overview of the Italian tax system. After examining the sources and constitutional principles governing taxation, it addresses the structure of the tax obligation, taxable persons, tax returns, tax administration and the relationship between the tax authorities and taxpayers. The course also covers tax penalties and tax proceedings. The special part is devoted to the study of personal income tax (IRPEF), corporate income tax (IRES) and value added tax (VAT), with an introduction to registration tax and inheritance and gift tax.

F. Tesauro, Compendio di Diritto Tributario, UTET, latest available edition. The textbook must be studied together with updated statutory materials, in particular the Constitution and the main tax statutes. Additional materials, such as slides, statutory materials, judicial decisions and supplementary documents, may be made available on the DIR platform. These materials are intended to supplement, and not replace, the study of the textbook indicated above.

The course is worth 6 ECTS credits, corresponding to 45 hours of in-person teaching.
It aims to provide students with an organised understanding of the fundamental principles and institutions of tax law. In particular, students will be able to identify the applicable sources, reconstruct the essential elements of the tax obligation, understand the main stages of the tax relationship and use the knowledge acquired to address simple cases concerning the taxes covered by the course and their implementation. In this way, the course also aims to enable students to master the subject's technical and legal terminology and develop an analytical method allowing them to assess independently interpretative and practical issues arising from tax law and to propose appropriate solutions.

Given the technical nature of the subject, students are advised to have a solid basic knowledge of law and economics. In particular, familiarity with the fundamental notions of the legal system, sources of law, legal persons, obligations and business, as well as with the main economic concepts relating to income, assets and transactions, is useful. The general prerequisite requirements set out in the Degree Programme Regulations apply.

The course is delivered through lectures, supplemented by the reading and analysis of updated statutory materials. Where useful for understanding, short practical cases, documents issued by the tax authorities and case law will be discussed. Questions and guided discussions will be used to check students' understanding of the relevant institutions and to connect legal rules with practical problems. Attendance is not compulsory, but it is recommended in order to develop a stronger command of the subject, its legal vocabulary, the method of interpreting legal sources and the practical aspects of the institutions covered. For each main topic addressed in class, supporting materials such as slides, statutory materials, judgments and supplementary documents may be made available on the DIR platform.

Preparation must be based on the reference textbook and on updated statutory materials. Students may use an updated tax code or consult official online sources, including the Normattiva database. Students with disabilities, Specific Learning Disabilities (SLD) or Special Educational Needs (SEN) may request dedicated services and tools by contacting the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti and consulting the University webpage: https://uniupo.it/en/services/services-students-physical-or-learning-disabilities. After contacting the Staff, they may agree with the lecturer on the examination arrangements relating to academic aspects.

The examination consists of an oral test covering the entire syllabus. The oral test comprises three questions on the general and special parts. The questions may require students to define an institution, identify the applicable rules, connect different topics or apply the rules studied to a practical case. To pass the examination, students must demonstrate at least a sufficient knowledge of the fundamental principles and institutions, identify the applicable rules and answer coherently and clearly. A mark above the pass level requires greater precision, the ability to connect different topics and independent application of the relevant rules. The highest marks require complete, technically accurate and well-reasoned answers, together with full command of tax law terminology. The final mark is expressed out of thirty and reflects the overall level of knowledge, ability to apply it, independent judgment and clarity of exposition.

GENERAL PART
Taxes and other fiscal levies; the sources of tax law; statutory interpretation and analogical reasoning; the constitutional and general principles of taxation; the tax obligation and derogatory provisions conferring favourable treatment; taxable persons; the tax return; the administrative activity of the revenue authorities; the investigative and evidentiary phase; the notice of assessment; tax avoidance and abuse of law; tax procedure and judicial review before the tax courts.

SPECIAL PART
Personal income tax; the several categories of taxable income; corporate income tax; value added tax; registration tax; inheritance and gift tax.

Knowledge and understanding: understand the principles, sources and fundamental institutions of tax law, as well as the rules governing the individual taxes included in the syllabus. Applying knowledge and understanding: identify, in a case study, the applicable legal rules, both in the general and the special part, recognise possible issues and identify possible solutions. Making judgements and communication skills: support a proposed solution, connect different legal institutions and present the topics clearly using correct technical terminology. Learning skills: consult the textbook and official statutory sources in order to update the knowledge acquired.