Tax law A - L

Academic Year 2023/2024 - Teacher: ANTONIO GUIDARA

Expected Learning Outcomes

Knowledge and understanding The course aims to give students a good knowledge of the fundamentals of tax law, in particular with regard to the substantive discipline of taxes, the activity of financial administration, the tax process. Applying knowledge and understanding The student are required to reach an ability to identify and solve problems, which considers a logical and interrelated processing of tax law institutes and the implications of other legal disciplines of reference.

Course Structure

Lectures and seminars (should teaching be carried out in mixed mode or remotely, it may be necessary to introduce changes with respect to previous statements, in line with the programme planned and outlined in the syllabus)

Required Prerequisites

Although there is no formal pre-requisite, the knowledge of the contents of the private law discipline is considered essential or in any case very useful

Attendance of Lessons


Detailed Course Content

Definition and classification of taxes. Sources. The interpretation, the tax avoidance. The structure of taxes.
The system of taxation: income taxes (IRPEF e IRES), VAT.
Duties and rights of taxpayers (reporting and payment obligations, rights to deductions, tax credits, options, accounting requirements, withholding, charges). The discipline of tax relations.
Organization and tasks of the financial administration (activity of direction, inspections, tax assessment, tax collection, sanctioning activity).
The tax courts: the foundation and the limits of tax jurisdiction; the tax trial

Textbook Information

1. F. RANDAZZO, Manuale di diritto tributario, Giappichelli, Torino, 2023, pp. 1-133, 143-165, 185-383


2. S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2020, pp. 1-174; 201-456

Learning Assessment

Learning Assessment Procedures

oral exam (the learning assessment can also be carried out on line, should the conditions require it)