TAX LAW PROCEDURES AND TRIAL
- Overview
- Assessment methods
- Learning objectives
- Contents
- Bibliography
- Teaching methods
- Contacts/Info
To take this one, you should have passed the exam procedimenti amministrativi per l’impresa
The exam consists of an oral exam
In-depth knowledge of tax procedures and tax trial regulation; acquisition of instruments in order to analyse and apply it
Relationships between tax offices and taxpayers; tax dynamics; tax return and its controls; tax avoidance and abusive practices; assessment and collection; alternative instruments to avoid trial; tax refunds; administrative tax sanctions; tax trial (principles, tax judge, parties, trial structure and events, evidence, conciliation, appeal, giudizio di ottemperanza).
Oral examination
TESAURO F., Istituzioni di diritto tributario, parte generale, I, ultima edizione.
(cap. da V a XIV e XVI)
TESAURO F., Manuale del processo tributario, Torino, Giappichelli, ultima edizione(cap. da I a XIII e XVI)
PIERRO M., Il dovere di informazione dell’Amministrazione finanziaria, Giappichelli, 2013 (cap. III, IV e V)
The course includes the provision of frontal lessons. The frequency of lessons is highly recommended. It is necessary to use the Tax Code which will be continuously consulted during classroom sessions
The student reception will be held every week at the end of the lesson. It is preferable to contact the teacher in advance in order to arrange an appointment.