Teacher
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ROSSI PAOLA
(syllabus)
EDUCATIONAL GOALS 1. Basic knowledge of the Italian tax system through the examination of the constitutional principles and the European tax system dedicated to tax matters 2. Basic knowledge of the Italian tax system through the examination of the fundamental substantive and procedural institutes of tax matters 3. Knowledge of the main innovations introduced in the tax process and in the electronic tax process (Law No. 130 of 31 August 2022)
TEACHING ORGANIZATION
PROVIDING EDUCATION N. 64 ON-LINE VIDEO LESSONS (N. 8 DIDACTIC UNITS - DURATION OF TWO HOURS FOR EACH CFU)
INTERACTIVE EDUCATION N. 2 INTERACTIVE LESSONS FOR CFUN. 5 THEMATIC DISCUSSIONS ON THE EDUCATIONAL FORUM (TOPIC) AND N. 2 POSTS PER CFU AS PER THE EDUCATIONAL GUIDELINES OF THE PQA N. 2 E-TIVITY EVERY 5 CFU N. 2 TESTS FOR EACH CFU WITH 8 MULTIPLE CHOICE QUESTIONS
Weekly reception: MONDAY – 10.30 – 11.30
COURSE CONTENT (Tax law teaching) Degree course LM 77 (8 credits): 1. - the notion of tax - the constitutional principles and those of the EU - the sources of tax law - nature, typology and structure of the tax law - interpretation of the tax law - the tax obligation and the tax procedure 2. - taxable persons - solidarity, the substitute and the person responsible for the tax - financial administration and the principles of administrative action - the ruling and tax self-defense - the declaration and its control - the preliminary activity: accesses, inspections and checks - assessment methods: analytical and inductive methods - the notice of assessment and the motivation - collection: withholding, payments and enrollment in the role - the penalty system 3. - the judicial protection of the taxpayer before the commissions tax as amended by law 31 August 2022, n. 130 METHOD OF VERIFYING PROFIT IN ITINERE The degree of student learning is constantly monitored through verification tools and methodologies
In particular, in order to make the verification and certification of the training results feasible, the teacher and the tutor will take into account the: 1. automatic tracking of training activities by the system - reporting; 2. didactic and technical monitoring (in terms of quantity and quality of interactions, compliance with didactic deadlines, delivery of the expected papers, etc.); 3. ongoing training checks, also for self-assessment (eg multiple choice tests, true/false, sequence of questions with varying difficulty, simulations, concept maps, papers, group projects, etc.); 4. the final exam, during which the work carried out online is taken into account and valued (remote activities, quantity and quality of online interactions, etc.)
ASSESSMENT METHOD AND OBJECTIVES OF THE FINAL EXAM Access to the exam is subject to acknowledgment of attendance, which will be attested with the appropriate certificate at the time of booking the exam, which will certify the performance of the teaching activities of ongoing verification and the level of work carried out in the various exercises. The exam will consist of an oral interview and the vote will be expressed in 30/30 The profit exam is carried out in oral form. The student will receive from the commission at least three questions on the topics described in the course program. The exam aims to assess the achievement of educational objectives. In particular: a) the student will have to demonstrate the ability to describe the main constitutional and community regulatory sources on tax matters; b) the student must demonstrate the ability to describe the procedural methods through which the tax assessment activity is developed by the Tax Administration, as well as the criteria on the basis of which the administrative tax sanctions are imposed by the offices; c) the student will have to demonstrate that he is able to describe the problems connected to the new telematic tax process.
With reference to the vote, a maximum of 10 points will be awarded for each verified objective referred to in points a, b and c. In order to pass the exam, a minimum score of 6 points per objective is required. Honors will be awarded if the student: a) acquires the maximum score assigned to all objectives b) demonstrate full autonomy in conducting the oral interview c) highlights strengths and weaknesses ... (for example connected to the computerization of the tax process and to the new criteria and methods for recruiting members of the Tax Justice Commissions)
KNOWLEDGE AND UNDERSTANDING IN TERMS OF EXPECTED RESULTS (DUBLIN DESCRIPTOR N. 1) The knowledge of national and EU tax legislation will allow the student to autonomously research and identify the sources of reference, as well as to analyze the jurisprudential developments on the subject.
The knowledge of the procedural methods through which the activity of assessment of the Financial Administration is developed will allow the student to understand the methods (analytical and inductive) used for the reconstruction of the higher taxable income as well as to analyze the content of the provisional deed in which this activity of the preliminary investigation is brought to the attention of the tax payer.
The knowledge of the technical specifications of the telematic process in relation to the phases of the tax process will allow the student to develop full awareness of the use of the technical tools of the telematic process in the individual moments that characterize the new tax dispute, outcome of the 2022 reform.
SKILLS TO APPLY KNOWLEDGE AND UNDERSTANDING IN TERMS OF EXPECTED OUTCOMES (DUBLIN DESCRIPTOR NO. 2) The student will be able to use the knowledge of (domestic and community) tax legislation in order to address and resolve the numerous problems related to the application of the procedural and procedural discipline for the purposes of the various taxes (direct and indirect).
The knowledge of the tax system and its procedural and procedural implications will allow the student, once the degree is obtained, to transfer their knowledge to a practical/operational level in order to deal with concrete cases, grasping all the implications and peculiarities.
(reference books)
BIBLIOGRAPHY F. Tesauro, Institutions of tax law, vol. I, General section, UTET, Turin, latest edition To prepare for the exam, the use of an up-to-date tax code is essential, and during the exam the candidate must demonstrate knowledge of the regulatory sources and mastery of the use of the code
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