DIRITTO PROCESSUALE TRIBUTARIO
Instructional goals
Knowledge of the tax relation between tax administrations and taxpayers before the tax courts. Analysis of matters and materials under a professional view, by acquiring a problem-solving method based on a solid theoretical basis but aimed at managing the practical implications of the same issues
Intended learning outcomes
Basic knowledge for drafting acts and deeds in the tax trial, both from a formal and substantial point of view
Course Contents
Theoretical and applied discipline of the tax trial
Reference Books
AA.VV. La giustizia tributaria, a cura di Contrino et al., Giuffré 2024
Materials on the “Luiss Learn” website
Teaching Methods
Frontal teaching, case analysis, group discussions on cases, support of cases, materials and judgements published on Luiss Learn
Assessment Method
Oral exam
Thesis assignment criteria
Actual interest of the student and adequate basic knowledge
Week 1
Introduction to the course
Constitutional profiles, evolution and structure of the tax trial
The telematic tax trial
Jurisdiction and competence
Week 2
The judge and the parts of the trial
Introductory phase of the first instance judgment
Week 3
The Alternative Dispute Resolutions
Facts, allegation and burden of proof (Part I)
Week 4
Facts, allegation and burden of proof (Part II)
Treatment and decision - Enforcement of the judgment
Week 5
Exercises
Week 6
The appeal (first instance).
Week 7
Exercises
Week 8
The precautionary measures in the three degrees of judgment.
The claim before the Court of Cassation
Week 9
Testimonials
.
Week 10
Presentation and discussion of materials for exercises - drafting of appeals
Week 11
Exercises: drafting and discussion of appeals
Week 12
International disputes and tax trial
Recap