The course of Tax Justice Law is concerned with the study of forms of judicial protection in tax matters and is a supplementary subject of the course of Tax Law, completing its teaching offer. In particular, the course analyzes the evolution of the system of special jurisdiction in force in Italy, examining the organization of tax justice, the parts of the process, the trial before the Tax Commissions and the system of appeals. Proceedings on judicial protection in the field of enforcement, land registry disputes and sanctions will be dealt with in detail, as well as those involving the application of European and international regulations
Curriculum
teacher profile teaching materials
Mutuazione: 20110321 Diritto processuale tributario in GIURISPRUDENZA LMG/01 TINELLI GIUSEPPE
Programme
Judicial protection in tax matters. The historical evolution of tax justice in Italy. The tax court. Tax jurisdiction. The subjects of the tax process. Timing and forms of the process. The tax dispute. The judgment before the Provincial Tax Commission. Proof in the tax process. Judicial precautionary measures. Judicial conciliation. The anomalous events of the trial. The case and the judgment. Appeals. The appeal. The appeal on a point of law. The revocation. The tax judgment. The enforcement of judgments. Judicial protection in the field of customs and excise duties. Judicial protection in land registry rules. Judicial protection in the field of tax penalties. Judicial protection in forced tax execution. Supranational tax judicial protection.Core Documentation
G. Tinelli, Diritto processuale tributario, Cedam, 2021 teacher profile teaching materials
Mutuazione: 20110321 Diritto processuale tributario in GIURISPRUDENZA LMG/01 TINELLI GIUSEPPE
Programme
Judicial protection in tax matters. The historical evolution of tax justice in Italy. The tax court. Tax jurisdiction. The subjects of the tax process. Timing and forms of the process. The tax dispute. The judgment before the Provincial Tax Commission. Proof in the tax process. Judicial precautionary measures. Judicial conciliation. The anomalous events of the trial. The case and the judgment. Appeals. The appeal. The appeal on a point of law. The revocation. The tax judgment. The enforcement of judgments. Judicial protection in the field of customs and excise duties. Judicial protection in land registry rules. Judicial protection in the field of tax penalties. Judicial protection in forced tax execution. Supranational tax judicial protection.Core Documentation
G. Tinelli, Diritto processuale tributario, Cedam, 2021