Course Topics
- The Constitutional and EU principles and their impact on the application of tax law - The legal interpretation of tax law - General principles regulating the tax proceedings - The tax return: regulation and effects - The tax audit - The tax avoidance - The tax collection - The tax (administrative and criminal) penalties - The tax litigation - The taxation of corporate groups - The cross-border incomes - The corporate transactions: sales, mergers, transformations and demergers - The VAT cross-border transactions - The Register, Inheritance and Gift taxes and other indirect taxes - IVIE/IVAFE - The functioning of the European Union's internal market

Teaching format
Frontal lectures and case law

Educational objectives
ILO (Intended Learning Outcomes) ILO 1 – Knowledge and Understanding: ILO 1.1 Knowledge of tax law principles for defining the company’s tax policy, including from an international perspective ILO 1.2 Understanding the impact of taxation on corporate decision-making models ILO 2 – Applying Knowledge and Understanding: ILO 2.1 Ability to analyze and integrate legal and tax effects in the design and implementation of corporate restructuring operations and other extraordinary transactions, including in an international context ILO 2.2 Ability to engage and interact critically and competently with corporate and tax law professionals ILO 3 – Making Judgments: ILO 3.1 Ability to apply acquired knowledge to make managerial and operational decisions and to solve administration and finance problems for companies, intermediaries, and financial markets, considering multiple perspectives simultaneously economic, legal, financial, strategic, and managerial ILO 3.2 Ability to select data and use appropriate information to describe a problem related to the management of companies, intermediaries, and financial markets ILO 4 – Communication Skills: ILO 4 Ability to communicate specialist content of individual disciplines effectively, both orally and in writing, using different registers depending on the audience and communicative or educational purposes, and to assess the educational impact of such communication ILO 5 – Learning Skills: ILO 5.1 Ability to frame a new problem systematically and generate appropriate taxonomies ILO 5.2 Ability to develop general models based on the phenomena studied

Additional educational objectives and learning outcomes
Knowledge and understanding: - Knowledge and understanding of the general principles governing the tax proceedings. - Knowledge and understanding of the powers assigned to the Tax Agencies. - Knowledge and understanding of the functioning of the tax litigation. - Knowledge and understanding of business income in group dynamics and corporate transactions. - Knowledge and understanding of Value Added Tax in EU cross-border transactions. - Knowledge and understanding of transfer taxes. - Understanding how the EU internal market works. Applying knowledge and understanding: - Ability to analyze and investigate the procedure of application of taxes. - Ability to use the general principles of the procedural tax system. - Ability to process the mechanisms of tax planning in relation to the legal system. Communication skills: - Ability to describe the main issues of the course. Learning skills: - Ability to learn the links between the different legal issues and concepts.

Assessment
Written exam

Evaluation criteria
The written examination is based on two general questions aimed at verifying the knowledge and understanding of the student. The evaluation focuses on the clarity of the answers and on the correct use of the legal concepts. The ability to establish connections between different issues is particularly appreciated.