ID:
ECO0054
Duration (hours):
100
CFU:
12
SSD:
DIRITTO TRIBUTARIO
Year:
2025
Overview
Date/time interval
Primo Semestre (15/09/2025 - 12/12/2025)
Syllabus
Course Objectives
The course provides an in-depth knowledge of the discipline of proceedings (control, collection, redemption, imposition of penalties, etc.) and of the tax process (in particular first and second level of judgment).
The student must be able to understand the type of activity carried out by the Financial Administration and to know and identify the most effective form of defense of the tax payer. It will have to be able to assess whether it is appropriate to defend itself in administrative or rather the procedural one. For this purpose, during the course the tools necessary for a critical analysis and for the practical application of the institutes that characterize it are offered. Practical exercises will be carried out during the course.
The course is advanced and requires a good knowledge of the substantial discipline of direct taxes.
At the end of the course the Student will be able to:
- understand the different types of activities that the financial administration can carry out to control the taxpayer's tax position
- understand what tools can be used by the tax payers to defend themselves in administrative and / or procedural issues
- know the consequences that may derive from the activities carried out by the Financial Administration
- know the discipline of the tax procedure and the procedures for the establishment in court
- to use a technical and appropriate language
The student must be able to understand the type of activity carried out by the Financial Administration and to know and identify the most effective form of defense of the tax payer. It will have to be able to assess whether it is appropriate to defend itself in administrative or rather the procedural one. For this purpose, during the course the tools necessary for a critical analysis and for the practical application of the institutes that characterize it are offered. Practical exercises will be carried out during the course.
The course is advanced and requires a good knowledge of the substantial discipline of direct taxes.
At the end of the course the Student will be able to:
- understand the different types of activities that the financial administration can carry out to control the taxpayer's tax position
- understand what tools can be used by the tax payers to defend themselves in administrative and / or procedural issues
- know the consequences that may derive from the activities carried out by the Financial Administration
- know the discipline of the tax procedure and the procedures for the establishment in court
- to use a technical and appropriate language
Course Prerequisites
Knowledge of the substantial regulation of taxes and, in particular, of income tax.There are no additional procedures for assessing the preparation.
Teaching Methods
The course is based on lectures.
Please note that 2/3 of the lessons may be delivered remotely.
During the lessons Tax Code must be used (in the latest version).
During the course there will be exercises aimed at learning the compilation of the declaration (natural persons, partnerships, capital companies), also the integrative one; provision of interpellation; instances of self-defense, drafting of appeal.
During the lessons, samples of documents delivered or notified by the Financial Administration (verbal statement of findings, invitations to appear, notice of executive assessment) are read and illustrated.
The exercises are held by professionals who are experts in the subject.The lectures allow a direct interaction with the students present, who, following the teacher's explanation, can ask questions and in turn be solicited on specific cases and issues.
Please note that 2/3 of the lessons may be delivered remotely.
During the lessons Tax Code must be used (in the latest version).
During the course there will be exercises aimed at learning the compilation of the declaration (natural persons, partnerships, capital companies), also the integrative one; provision of interpellation; instances of self-defense, drafting of appeal.
During the lessons, samples of documents delivered or notified by the Financial Administration (verbal statement of findings, invitations to appear, notice of executive assessment) are read and illustrated.
The exercises are held by professionals who are experts in the subject.The lectures allow a direct interaction with the students present, who, following the teacher's explanation, can ask questions and in turn be solicited on specific cases and issues.
Assessment Methods
The exam is at the end of the course. The exam is oral and focuses on 5/6 questions related to the program of the course and aims at verifying the acknowledge of the topics of the course.
The duration of the oral exam (10/30 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knowledge of the essential elements of the procedure and of the tax process exposed with a technical and appropriate language.
The vote of:
- 20-24 / 30 is assigned to those who also demonstrate a good knowledge of the principles, the rules of tax proceedings and the process;
- 25-27 / 30 is assigned to those who also demonstrate critical analysis skills.
- 28-30 / 30 is assigned to those who demonstrate excellent knowledge and exposure of the subject, critical analysis, interdisciplinary connection skills.
In the case of full mastery of the topics dealt with, of critical analysis skills, and of mastery of the legal and technical language, the teacher can attribute the praise.
There are no differences in the exam program and study texts for attending and non-attending students.
There are no additional procedures for assessing the preparation.
The duration of the oral exam (10/30 minutes) varies depending on the preparation of the student (brief if he demonstrates mastery of the topics).
To acquire sufficiency (18-20 / 30) it is necessary a frank knowledge of the essential elements of the procedure and of the tax process exposed with a technical and appropriate language.
The vote of:
- 20-24 / 30 is assigned to those who also demonstrate a good knowledge of the principles, the rules of tax proceedings and the process;
- 25-27 / 30 is assigned to those who also demonstrate critical analysis skills.
- 28-30 / 30 is assigned to those who demonstrate excellent knowledge and exposure of the subject, critical analysis, interdisciplinary connection skills.
In the case of full mastery of the topics dealt with, of critical analysis skills, and of mastery of the legal and technical language, the teacher can attribute the praise.
There are no differences in the exam program and study texts for attending and non-attending students.
There are no additional procedures for assessing the preparation.
Contents
The course deals with the study of tax proceedings and the tax process.
Course Language
Italian
More information
On the e-learning platform, students can find related teaching materials.
Students can contact the teacher by e-mail to make an appointment.
Students can contact the teacher by e-mail to make an appointment.
Degrees
Degrees
ECONOMIA, DIRITTO E FINANZA D’IMPRESA (EDIFI)
Master’s Degree
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