PROCEDURAL TAX LAW
Teacher: Lorenzo del Federico
Degree Course: CLEA / m professional course, 6 CFU
Department of reference: Department of Legal and Social Sciences
Number Tel .: 085/4537621
E.mail: lorenzo.delfederico@unich.it
Student reception: Wednesday afternoon from 14.30 to 16.30 at the Department
Semester: I
Objectives: the course aims to analyze the procedural and procedural schemes through which the tax laws are implemented. Attention will be paid to the various tax procedures (assessment, collection, reimbursement, etc.) in a procedural perspective, bearing in mind both the substantive law schemes and the taxpayer protection techniques. Specifically, the first part of the course will be dedicated to the tax process; the second will be dedicated to the way in which the process can affect procedures and multiple correlations.
Program:
For the part relating to the process
1) Jurisdiction
2) From the enforcement act to the process
3) The enforcement act in the process
4) From the appeal to the sentence: necessary phases
5) From the appeal to the sentence: possible phases
6) Judgment and tax function
7) The appeal.
8) The assessment activity
9) The trial of the assessment proceedings
10) The collection and redemption activity
11) The trial on collection proceedings
12) The reimbursement process
13) Sanctioning function and process
14) Tax benefits and process
15) Self-protection
For the part relating to the proceeding
16) Administrative activity
17) The preliminary investigation
18) The notice of assessment and the different types
19) Collection
20) Refunds
21) Administrative sanctions
22) Criminal penalties
Recommended textbooks:
For the part relating to the process
Massimo Basilavecchia: Taxation function and forms of protection, limited to the chapters indicated in the program, Turin, Giappichelli (latest edition).
Alternatively
Francesco Tesauro: Manual of the tax trial, Turin, Giappichelli (last edition) with the exclusion of the following parts: Cassation and postponement, Revocation, The judgment of compliance, Tax enforcement.
For the part relating to the proceeding
Francesco Tesauro: Institutions of Tax Law - General Part, Milan, UTET (last edition), relating to the following chapters: administrative activity, preliminary investigation, assessment notice and the different types, collection, refunds, administrative penalties, criminal penalties)
All the normative, jurisprudential and administrative practice documentation can be found on the website of the Ministry of the Economy (www.finanze.it).
Learning assessment method
The exam is oral and it is strongly recommended to support it only after having passed the exam in Tax Law, as well as where possible, if appropriate, the exam in Civil Procedural Law.
The course will be integrated with the illustration and examination of the forms concerning the main fiscal procedural acts, case studies will also be examined.
thesis
Students interested in awarding theses are strongly advised to attend classes.
Seminars
Seminars will be held in the first semester which will also be valid for the acquisition of educational credits such as internships, internships and other educational activities chosen by the student (letter F).