Course Topics
Concept of taxation Sources of tax law Principle of contributory capacity Assessment powers Sanctions Tax proceedings IRPEF IRES VAT

Propaedeutic courses
nobody

Teaching format
Lectures

Educational objectives
ILO Intended Learning Outcomes ILO 1 KNOWLEDGE and UNDERSTANDING ILO 1.1 knowledge of public and private law, including with reference to economics and business studies ILO 1.2 Knowledge and interpretative skills regarding sources of law, with regard to the various sectors of the legal system: public, private, commercial and tax, in European, national, regional and international contexts ILO 1.3 Understanding of the legal framework governing relations between private individuals and between private individuals and public bodies ILO 1.4 Knowledge of business law, including international guidelines ILO 1.5 Knowledge of the concept of tax liability and of assessment, collection and refund procedures, as well as taxpayer protection ILO 1.6 Knowledge and understanding of business and corporate taxation ILO 2 ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING ILO 2.1 Ability to provide support to businesses and corporate bodies through knowledge of the relevant legal sector ILO 2.2 Ability to analyse emerging cases in professional experience and apply the appropriate rules of the relevant legal sector ILO 3 INDEPENDENT JUDGEMENT ILO 3.1 Ability to find the necessary information in databases, legal sources and scientific literature ILO 4 LEARNING ABILITY ILO 4.1 Find the information necessary to keep up to date with the changing general and specialised context ILO 4.2 Analyse, critically process and integrate data, information and future experiences, including through advanced software

Additional educational objectives and learning outcomes
Ability to correctly interpret specific tax cases

Assessment
Written

Evaluation criteria
the exam shall consider the knowledge of general principles and the most important issues of the general and special sections of tax law