000972L - TAX JUSTICE

courses

ID:

000972L

Duration (hours):

48

CFU:

SSD:

DIRITTO TRIBUTARIO

Located in:

PESCARA

Url:

Course Details:

BUSINESS ADMINISTRATION/PROFESSIONALE Year: 2

Year:

2025

Course Catalogue:

https://unich.coursecatalogue.cineca.it/af/2025?co...

Date/time interval

Primo Semestre (14/09/2025 - 14/12/2025)

Course Objectives

the course aims to analyze the procedural and procedural schemesthrough which the tax laws are implemented. Attention will be paid to thevarious tax procedures (assessment, collection, reimbursement, etc.) in aprocedural perspective, bearing in mind both the substantive lawschemes and the tax payer protection techniques. Specifically, the firstpart of the course will be dedicated to the tax process; the second will bededicated to the way in which the process can affect procedures andmultiple correlations.

Course Prerequisites

We strongly recommend that you take the exam in Tax Law in advance, as well as where possible, where appropriate,optionally the Civil Procedural Law exam.

Teaching Methods

Traditional lessons, accompanied by the examination of jurisprudentialcases and exercises concerning the drawing up of procedural documents

Assessment Methods

The exam is oral and it is strongly recommended to support it only afterhaving passed the exam in Tax Law, as well as where possible, ifappropriate, the exam in Civil Procedural Law.The course will be integrated with the illustration and examination of theforms concerning the main fiscal procedural acts.

Texts

M. Basilavecchia: Taxation function and forms of protection, limitedto the chapters indicated in the program, Turin, Giappichelli (latestedition).Alternatively A. Carinci - T. Tassani, Manuale di diritto tributario, Turin, Giappichelli (ultima edizione), limitatamente al capitolo 7, I modelli di attuazione del prelievo, capitolo 8, I modelli procedimentali, capitolo 9, Il rimborso dell'imposta, capitolo 10, Il processo (with the exclusion of the following parts: Cassazione, tutela cautelare in Cassazione e rinvio).All the normative, jurisprudential and administrative practicedocumentation can be found on the website of the Ministry of theEconomy (www.finanze.it).

For the part relating to the process1) Jurisdiction2) From the tax notice to the process3) The tax notice in the process4) From the appeal to the judgment: necessary phases5) From the appeal to the judgment: possible phases6) Judgment and taxation function7) The appeal.8) The assessment activity9) The process on assessment documents10) The collection activity and refunds11) The process on collection documents12) The process on refunds13) Sanctioning function and process14) Tax benefits and process15) Self-defenseFor the part relating to the process16) Administrative activity17) The investigation18) The assessment notice and the different types19) Collection20) Refunds21) Administrative sanctions

Course Language

Italian

More information

E.mail: lorenzo.delfederico@unich.itStudent reception: Wednesday afternoon from 15.30 to 17.30 at theDepartment of Legal and Social SciencesthesisStudents interested in awarding theses are strongly advised to attendclasses.SeminarsSeminars will be held in the first semester which will also be valid for theacquisition of educational credits such as internships, internships andother educational activities chosen by the student (letter F).