PROCEDURAL TAX LAW

Single discipline educational activity

Course Sheet

Course code:

00028L

Academic Year of enrolment:

2021

Year of supply:

2022/2023

Type of Course:

Related/Supplementary

Degree:

Course of 2nd Cycle Degree in BUSINESS ADMINISTRATION

Disciplinary Sector:

Tax Law

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

DEL FEDERICO Lorenzo

Cycle:

First semester

Hours of classroom activity:

Individual study hours:

102

Prerequisites:

We strongly recommend that you take the exam in Tax Law in advance.

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 tax payer 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.

Contents

Part relating to the process
1) Jurisdiction
2) From the enforcement act to the process
6) Sentenza e funzione impositiva
7) L’appello.
8) L’attività di accertamento
9) Il processo su atti dell’accertamento
10) L’attività di riscossione e i rimborsi
11) Il processo su atti della riscossione
12) Il processo sui rimborsi
13) Funzione sanzionatoria e processo
14) Agevolazioni fiscali e processo
15) L’autotutela
Per la parte relativa al procedimento
16) L’attività amministrativa
17) L’istruttoria
18) L’avviso di accertamento e le diverse tipologie
19) La riscossione
20) I rimborsi
21) Le sanzioni amministrative
22) Le sanzioni penali
Libri di testo consigliati:
Per la parte relativa al processo
Massimo Basilavecchia: Funzione impositiva e forme di tutela,
limitatamente ai capitoli indicati nel programma, Torino, Giappichelli
(ultima edizione).
In alternativa
Francesco Tesauro: Manuale del processo tributario, Torino, Giappichelli
(ultima edizione) con esclusione delle seguenti parti: Cassazione e rinvio,
La revocazione, Il giudizio di ottemperanza, L'esecuzione forzata
tributaria.
Per la parte relativa al procedimento
Francesco Tesauro: Istituzioni di Diritto tributario – Parte generale,
Milano, UTET (ultima edizione), relativamente ai seguenti capitoli:
l’attività amministrativa, l’istruttoria, l’avviso di accertamento e le
diverse tipologie, la riscossione, i rimborsi, le sanzioni amministrative, le
sanzioni penali)
Tutta la documentazione normativa, giurisprudenziale e di prassi
amministrativa può essere reperita sul sito internet del Ministero
dell’Economia (www.finanze.it).
Modalità di verifica dell’apprendimento
L’esame è orale ed è vivamente consigliato sostenerlo solo dopo aver
sostenuto l’esame di Diritto Tributario, nonché ove possibile, se del caso,
a scelta l’esame di Diritto Processuale Civile.
Il corso sarà integrato con l’illustrazione e l’esame della modulistica
inerente i principali atti processuali tributari, verranno altresì esaminati
casi giurisprudenziali.
Tesi
Agli studenti interessati all’assegnazione delle tesi si consiglia vivamente
di frequentare le lezioni.
Seminari
Nel primo semestre si svolgeranno dei seminari che saranno validi anche
per l’acquisizione dei crediti formativi quali tirocini, stages ed altre
attività formative a scelta dello studente (lettera F).
Sostenibilità Si, conforme alle esigenze della sostenibilità
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

Extended Syllabus

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
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).

Recommended Bibliography

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).

Methods of Provision

Conventional

Teaching Methods

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

Evaluation methods

Verification of learning:

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.

Contacts/More Information

E.mail: lorenzo.delfederico@unich.it
Student reception: Wednesday afternoon from 15.30 to 17.30 at the
Department of Legal and Social Sciences
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).

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree