TAX LAW

Alessio Persiani

apersiani@luiss.it

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Course code:

766

General discipline (SSD):

IUS/12

Course year:

Semester:

Primo Semestre

Partition of students:

Credits:

Teaching language:

Italian

Total lesson hours:

Academic year:

2026/2027

Description

Extended program and reference teaching materials

Instructional goals

Firstly, the course is aimed at providing the students with the most relevant concepts of tax law. These concern both the principles and the procedural aspects, with a specific focus on the relationship with the concepts and instruments developed by other branches of law and the relevant case law. Secondly, a part on more specific issues will follow. Personal income tax, corporate income tax and VAT will be analysed in order to provide the students with the knowledge of the basics of the three most important taxes in the Italian tax system.

Intended learning outcomes

Knowledge and comprehension The training activities carried out aim to develop in the students both skills for the analysis of legal texts and for the comprehension of logical connections within the different topics covered by the course. In particular the course develops in the students the essential skills to work in the field of international taxation as a one of the following professional figures: specialised tax lawyer, accountant, tax law judge, official of public tax agency, corporate advisor. In any case, the course grants a solid understanding of the theoretical and practical aspects of the different topics. Ability to apply knowledge and understanding Thanks to the constant reference to specific legal cases, the student will acquire the practical aspects of the subject and the ability to orientate himself in its complexity. Autonomy of judgment The student will acquire individual critical-analytical skill through the critical comparison among case law, doctrine and administrative practice. Communicative Skills The student will be able to communicate information and solutions to specialised and non-specialised persons as a result of the expertise gained during the course. Learning skills The student will be able to conduct his own business activity putting into practice the notions assimilated during the course.

Course Contents

Tax law in the Italian tax system – compulsory contribution, levies and the principle of legality – the ability to pay principle – temporal and spatial limits of tax legislations – interpretation and tax avoidance – national, European and international sources – taxable persons – tax obligation – how to enforce tax obligations – tax return, tax settlement and formal controls – tax audit – assessment phase – tax assessment – internal review of administrative acts, ruling and alternative dispute resolution - personal income tax (IRPEF): general principles and schedular income – business income: notion and general principles – Corporate Income Tax (IRES): general principles – VAT

Reference Books

G. MELIS, Manuale di diritto tributario, 8 edition, Giappichelli, (forthcoming in 2026). Chapters from I to XVI, from XX to XXII and XXIV, with the exception of: - chapter III, par. 9; - chapter VIII, par. 5-6-7; - chapter XI, section 2; - chapter XVI, par. 10-11. Moreover, the programme does not include the boxes in frey included in the book. Students should know the relevant legislation, and, therefore, they need to buy a tax code. The latter must be updated and include (at least): the Constitution, L. 212/2000 - Taxpayer bill of rights act; T.U.I.R. n. 917/86; d.p.r. n. 633/72 – VAT; d.p.r. n. 600/73 – assessment. I suggest to buy M. LOGOZZO, Codice tributario, Pacini Editore, latest edition.

Teaching Methods

Lectures Considering the structure of the course, class attendance is highly recommended. Class attendance at least equal to 75% of the total class time and student’s active participation during classes will be positively considered in the final assessment. EUCOTAX WINTERCOURSE Students are invited to take part to the selection for the Eucotax (European Universities COoperating on TAXes) Wintercourse. The Eucotax Wintercourse, to which Luiss Guido Carli participates since 1995, is a project of cooperation in research activities in the field of tax law, in which prestigious EU and non-EU universities take part. Each year a general topic is selected and it is divided into six sub-topics. A questionnaire is drafted for each of the subtopics. Each student has to answer to the questions included in the questionnaire from his/her own country perspective. During the week of the Wintercourse a comparison among the rules applicable in the different countries takes place. All the students who have investigated the same subtopic draft a final document on the relevant subtopic. Details on the selection procedure will be communicated during the course. For further information on the Eucotax Wintercourse please refer to the internet page of the Tilburg University - which is among the participating universities - https://www.tilburguniversity.edu/students/studying/additional-education/eucotax-wintercourse). EUCOTAX WINTERCOURSE - BENEFITS FOR PARTICIPANTS Selection of the student as participant to the Eucotax Wintercourse will receive a highly positive consideration in the final assessment.

Assessment Method

Midterm exam: exam with questions covering the topics discussed during the first 6 weeks of classes. Final exam: exam with questions covering either the topics discussed during the second 6 weeks of classes or, as an alternative, all the topics of the course (depending on the decision of the student to accept or not the grade proposed for the midterm exam)

Thesis assignment criteria

As for the thesis, first of all students should have attended the course. Once the topic is identified and defined with the professor, the student is required to: 1. Carry out a preliminary research on the topic; 2. Draft a preliminary bibliography; 3. Read the materials; 4. Draft a preliminary outline of the thesis; 5. Submit the preliminary outline to the professor for his approval. After the approval of the outline, the student can start writing the thesis, under the supervision of the professor or one of the teaching assistants.

Week 1

INTRODUCTION 1. Tax Law in the Italian tax system and the problems of its autonomy and unity. - 2. Tax Law, financial law and public finance G. MELIS, Manuale, VIII ed., Chapter I COMPULSORY CONTRIBUTIONS, LEVIES, AND THE PRINCIPLE OF LEGALITY - The concept of “levy” and the differences with all compulsory contributions and payments that include a private element. – 2. Revenue and taxes. – 3. The relationship between compulsory contributions and levies. – 4. The classification of levies: taxes, charges, fees and fiscal monopolies. – 5. The principle of legality and the characteristics of a levy. G. MELIS, Manuale, VIII ed., Chapter II

Week 2

THE ABILITY TO PAY PRINCIPLE – 1. The ability to pay principle as a legal constraint – 2. Objective application: the difference between divisible and indivisible services. The benefit principle and its residual application. Fiscal interest. – 3. The meaning of the ability to pay principle. -4. The link with other constitutional principles. Tax incentives. The regulatory function of levies – 5. Who is subject to the ability to pay principle: the wording “every person”. G. Melis, Manuale, VIII ed., Chapter III, par. from 1 to 5. THE ABILITY TO PAY PRINCIPLE. TO BE CONTINUED. - 6. The requirements of the ability to pay principle. The interplay between the ability to pay and the tax object (logic coherence). -7. Ability to pay and its effectiveness. – 8. The ability to pay principle as an interpretative tool – 9. Progressivity. TEMPORAL LIMITS OF TAX LEGISLATIONS. 1. Temporal limits of tax legislation and the actual ability to pay principle. – 2. Taxpayer bill of rights act, retroactivity and the principle of legitimate expectations. 3 – Advance tax payments. - 4. Authentic interpretative acts. – 5. Judgments of the Constitutional Court rulings and their effects. – 6. Procedural legislations and the principle of “tempus regit actum”. – 7. Law Decree not converted into law and temporal limits. G. MELIS, Manuale, VIII ed., Chapter III, par. 6 to 8, par. 10, Chapter IV

Week 3

INTERPRETATION, TAX AVOIDANCE AND ANALOGY. 1. Interpretation of tax law and art. 12 of the General Preamble to the Italian Civil Cose. 2. Literal interpretation. – 3. Teleological interpretation and tax avoidance. G. MELIS, Manuale, VIII ed., Chapter V, par. from 1 to 3. INTERPRETATION, TAX AVOIDANCE AND ANALOGY. TO BE CONTINUED. 4. Systematic interpretation. – 5. Analogy and laws imposing taxation. -6. Analogy and laws different from those that impose taxation. SPATIAL LIMITS OF TAX LEGISLATION. 1. Spatial limits of tax legislation and formal and substantial territoriality. – 2. Personal and objective connecting factors. - 3. International double taxation. G. MELIS, Manuale, VIII ed., Chapter V, par. 4 to 6, Chapter VI

Week 4

SOURCES OF DOMESTIC TAX LAW. 1. Laws and sources of law. – 2. Primary sources: the ordinary laws of the State, 'delegated' laws, law-decrees. – 3. Regulations and general administrative acts. – 4. Legislative power of minor entities: the reform of title V of the Constitution and fiscal federalism. – 5 Interpretative acts and the principle of legitimate expectations. G. MELIS, Manuale, VIII ed., Chapter VII SOURCES OF EUROPEAN UNION LAW AND INTERNATIONAL LAW. 1. Sources of European Union Law and their relevance in tax law: a) Treaties, b) The principles; c) regulations; d) directives; e) decisions; f) opinions and recommendations, “soft law”; g) the jurisprudence of the Court of Justice. – 2. European Union law and domestic law. 3 – Sources of international law: international customs and the limits imposed on the legislator. 4 – International treaties and, in particular, double tax conventions, and the limits imposed on the legislator. G. MELIS, Manuale, VIII ed., Chapter VIII, par. 1 to 4 TAXABLE PERSONS. 1. Taxable persons: general issues. – 2. Legal capacity in tax law. - 3. Legal capacity in tax law. – 4. Withholding agent: preliminary remarks. G. MELIS, Manuale, VIII ed., Chapter IX, par. 1 to 4.

Week 5

TAXABLE PERSONS. 5. Possible problems in the relationships among the withholding agent, the taxpayer and the State. – 6. Tax liability: joint liability. – 7. Formal aspects of joint liability. – 8. Several liability and the procedural consequences. – 9. Tax liable person. – 10. Tax limited liable person. G. MELIS, Manuale, VIII ed., Chapter IX, par. 5 to 10 TAX OBLIGATION: 1. Introduction: the link of tax obligation with civil law and tax law. – 2- Transmission of tax debts and other changes concerning the taxable subjects. – 3 Settlement of the tax liability: payments of the sums due, offset, statutes of limitations, other ways of settlement. G. MELIS, Manuale, VIII ed., Chapter X PERSONAL INCOME TAX (IRPEF) (I): 1. Introduction: the nature of IRPEF. – 2. Tax object: income and income ownership. PERSONAL INCOME TAX (IRPEF) (II): 3. Taxable persons and the concept of tax residence. – 4. Tax base for residents and non-residents. – 5. Different phases to determine the tax due. G. MELIS, Manuale, VIII ed., Chapter XX

Week 6

PERSONAL INCOME TAX (IRPEF) (III). 4. Income from the ownership of lands and buildings. – 5. Income from Capital. G. MELIS, Manuale, VIII ed., Chapter XXI, par. 4-5 PERSONAL INCOME TAX (IRPEF) (IV). 6. Wages and salaries. – 7. Income from self-employment - 8. Other income G. MELIS, Manuale, VIII ed., Chapter XXI, par. 6-8.

Week 7

PERSONAL INCOME TAX (IRPEF) (V). The definition of business income. - 2. How business income is calculated: from accounting profits to taxable profits. – 3. How business income is calculated: accrual method, business related expenses, costs and expenses and their prior imputation to the profit and loss account. – 3.1. Accrual method. G. MELIS, Manuale, VIII ed., Chapter XXI, par. 1-3.1. PERSONAL INCOME TAX (IRPEF) (VI). 3.2. Business related expenses. – 3.3. Costs and expenses and their prior imputation to the profit and loss account. G. MELIS, Manuale, VIII ed., Chapter XXI, par. 3.2.-3.3 CORPORATE INCOME TAX (IRES). 1. Taxing corporate profits and dividends: the different systems and the Italian choice. – 2. Tax object, taxable persons, tax base, tax rate and taxable period. 3 – tax residence. – 4. Economic activity of the entity. – 5. The participation exemption regime. G. MELIS, Manuale, VIII ed., Chapter XXII.

Week 8

VAT (I) 1. VAT: an EU tax. – 2. How VAT works ad its tax object. – 3. VAT and its characteristics. Objective element. – 4. Subjective element. G. MELIS, Manuale, VIII ed., Chapter XXIV, par. 1-4. VAT (II): 5. Territorial scope. – 6. Chargeable event and chargeability of VAT. – 7. Taxable transactions. Turnover. – 8. Tax base and tax rate. – 9. Pass on and deductions. – 10. Taxable persons and the “reverse charge”. – 11. Formal requirements. G. MELIS, Manuale, VIII ed., chapter XXIV, par. 5-11.

Week 9

ENFORCING TAX RULES (I). 1. Tax obligation: preliminary remarks. – 2. The different theories on tax obligations. – 3. Tax proceeding and administrative proceeding. G. MELIS, Manuale, VIII ed., Chapter XI, par. 1-3. ENFORCING TAX RULES (II) - 4. The different phases of enforcing income taxes and VAT. – 5. Guarantees in favour of the taxpayer. – 6. Third party participation in the assessment proceeding. – 7 The role of cooperative compliance in the context of a new relationship between Tax Authorities and taxpayers aiming at “tax compliance” G. MELIS, Manuale, VIII ed., Chapter XI (Section I), par. 4 to 7; ENFORCING TAX RULES (III). 1. Tax return: role and general overview. - 2. Tax return: nature, effects and amendments. - 3. Self-assessment and formal control of the tax return. G. MELIS, Manuale, VIII ed., Chapter XII, par. 1 to 2.

Week 10

ENFORCING TAX RULES (IV): 3. Self-assessment and formal control of the tax return. G. MELIS, Manuale, VIII ed., Chapter XII, par. 3 ENFORCING TAX RULES (V):1. Preliminary investigation: introduction. – 2. The power to ask for information. - 3. Financial investigations: general elements. – 4. Presumptions and bank accounts. G. MELIS, Manuale, VIII ed., Chapter XIII, par. 1 to 4. ENFORCING TAX RULES (VI). 5. Tax audit: access, inspections and verifications. – 6. Irregularities of the preliminary investigation and their consequences. G. MELIS, Manuale, VIII ed., Chapter XIII, par. 5 to 6.

Week 11

ENFORCING TAX RULES (VII). 1. The assessment phase and its different methods: introduction. – 2. and 3. Assessment methods for individuals. ENFORCING TAX RULES (VIII): 4. Assessment methods concerning book keeping entries - 5. Statistics-based tax assessment. – 6. Inductive method. – 7. Assessment methods within the VAT framework. G. MELIS, Manuale, VIII ed., Chapter XIV ENFORCING TAX RULES (IX). 1. Tax assessment: general remarks. – 2. Tax assessment: its nature. -3. Tax assessment: its effects. – 4. Formal elements of the tax assessment. G. MELIS, Manuale, VIII ed., Chapter XV, par. 1 to 4.

Week 12

ENFORCING TAX RULES (X): 5. Substantial elements. – 6. Partial and supplementary tax assessment. G. MELIS, Manuale, VIII ed., Chapter XV, par. 5 to 6 ENFORCING TAX RULES (XI). 1. Mechanisms for reducing tax litigation. – 2. Tax ruling. – 3. Voluntary correction. – 4. Self-remedy. – 5. The nature of mechanisms for reducing tax litigation “in the strict sense”. – 6. Acceptance of the assessment report. – 7. Assessment by mutual agreement. – 8. Settlement of penalties only. – 9. Acquiescence. G. MELIS, Manuale, VIII ed., Chapter XVI, para. 1 to 9.