Tax Law Clinic
A.Y. 2024/2025
Learning objectives
Through the Legal Clinic of Tax Justice, we intend to offer students the opportunity to combine the theoretical study of law with practical experience, through contact with 'real cases'. The Legal Clinic is inspired, with the appropriate adaptations to the Italian system, by the model of the Legal Clinics established in the Law Schools of the United States since the 1970s and which is now spreading to various European universities.
In the specifics of the Tax Justice Legal Clinic proposal, students will be involved in the handling of real cases, devising defence strategies, conducting research and drafting the necessary documents.
Involvement in real cases, by promoting student empowerment, ensures a very effective way of learning, which is aimed not only at developing knowledge, but also skills (problem solving) and values.
In the specifics of the Tax Justice Legal Clinic proposal, students will be involved in the handling of real cases, devising defence strategies, conducting research and drafting the necessary documents.
Involvement in real cases, by promoting student empowerment, ensures a very effective way of learning, which is aimed not only at developing knowledge, but also skills (problem solving) and values.
Expected learning outcomes
The student will train to frame real situations within the relevant legal institutions, developing a problem-solving mindset, using legal skills to solve concrete cases.
The student will also develop the ability to carry out regulatory and case law research and try his/her hand at drafting the necessary documents.
Working in groups with other students, the students will have to test their ability to collaborate with others in order to achieve a common goal.
In contact with tax lawyers, the student will be able to begin to acquire those professional skills useful in managing the relationship between lawyer and client.
Through dedicated lessons and through contact with professionals in the management of the assigned case, the student will have the opportunity to learn the deontological principles and see their concrete application.
The student will also develop the ability to carry out regulatory and case law research and try his/her hand at drafting the necessary documents.
Working in groups with other students, the students will have to test their ability to collaborate with others in order to achieve a common goal.
In contact with tax lawyers, the student will be able to begin to acquire those professional skills useful in managing the relationship between lawyer and client.
Through dedicated lessons and through contact with professionals in the management of the assigned case, the student will have the opportunity to learn the deontological principles and see their concrete application.
Lesson period: First semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
First semester
Course syllabus
The course lectures will focus both on the study of the tax litigation process (jurisdiction and competence; the parties; available actions; precautionary measures; procedural acts and deadlines; first-instance judgment; evidence; suspension, interruption, and termination of the process; the decision; the appeal; enforcement proceedings) and on the following topics:
Overview of the purposes and methodologies of clinical legal education;
Principles of legal ethics;
Presentation and assignment of cases;
In-depth analysis of the legal issues underlying the various proposed cases.
A final presentation of the activities carried out by the groups is planned, identifying the legal problems encountered and the procedural strategies employed.
Overview of the purposes and methodologies of clinical legal education;
Principles of legal ethics;
Presentation and assignment of cases;
In-depth analysis of the legal issues underlying the various proposed cases.
A final presentation of the activities carried out by the groups is planned, identifying the legal problems encountered and the procedural strategies employed.
Prerequisites for admission
The student must have already passed Tax law.
Teaching methods
Clinical teaching is based on the "learning by doing" method, as students are involved in the study and 'management' of real problems. The course activities will focus on assisting in the defense of individuals involved in tax proceedings. Therefore, students will directly interact with the lawyers with whom the Clinic collaborates, sharing in the development of defense strategies, conducting research, and drafting necessary legal documents.
The professor will select the cases to be handled and the various activities to be carried out, based on their educational value. Students will work in small groups, which will be formed according to their expressed preferences. The activities, guided directly by the professor, the collaborating lawyers, and specially trained tutors, will take place partly at the University and partly at other locations (the lawyer's office, judicial offices).
In addition to group activities, the course also includes 42 hours of lectures dedicated to studying the cases handled by the Clinic and the principles of the tax litigation process.
The professor will select the cases to be handled and the various activities to be carried out, based on their educational value. Students will work in small groups, which will be formed according to their expressed preferences. The activities, guided directly by the professor, the collaborating lawyers, and specially trained tutors, will take place partly at the University and partly at other locations (the lawyer's office, judicial offices).
In addition to group activities, the course also includes 42 hours of lectures dedicated to studying the cases handled by the Clinic and the principles of the tax litigation process.
Teaching Resources
For the study of the tax litigation process, F. Tesauro, Manuale del processo tributario, seventh edition, Giappichelli Editore, Turin, 2024, chapters 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 15.
The necessary materials for the discussion of the specific assigned cases will be indicated as needed.
The necessary materials for the discussion of the specific assigned cases will be indicated as needed.
Assessment methods and Criteria
Students evaluation (on a 0-30 scale) will be at the end of the course on the bases of participation in the activities, accomplishment of tasks assigned, final interview about the legal issues raised during the course.
IUS/12 - TAX LAW - University credits: 6
Lessons: 42 hours
Professor:
Albertini Francesco Vincenzo
Shifts:
Turno
Professor:
Albertini Francesco VincenzoProfessor(s)
Reception:
Every Wednesday, between 2:30 PM and 4:00 PM
From July 3, 2024, until classes resume, only on the Microsoft Teams platform and by appointment, in the Team dedicated to the Tax Law course O-Z. The code to access the Team is: xze2p30.