Knowledge and understanding of the fundamental notions of tax law, the sources, types of taxes and their scope of application.
Ability to interpret tax provisions and critically evaluate their rationale.

Main issues of private, commercial and public law are preparatory to taxation

Taxes and public revenues. Fundamental elements of the taxes. Sources of tax law and constitutional statutory limits. Ability-to-pay and progressivity principles. Taxation at the source, tax returns and payments. The interpretation of tax law. Tax audits. Tax evasion, tax avoidance and law enforcement tools. Tax assessments and methods for challenging underreporting. Tax assessments agreements. Tax collection and tax refunds. Legal enforcement and guarantees of tax claims. Administrative and criminal penalties. The jurisdictional remedies.

D. Stevanato, Fondamenti di diritto tributario, Mondadori-Le Monnier, 2^ edition, 2022
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Taxes and public revenues. Fundamental elements of the taxes. Sources of tax law and constitutional statutory limits. Ability-to-pay and progressivity principles. Taxation at the source, tax returns and payments. The interpretation of tax law. Tax audits. Tax evasion, tax avoidance and law enforcement tools. Tax assessments and methods for challenging underreporting. Tax assessments agreements. Tax collection and tax refunds. Legal enforcement and guarantees of tax claims. Administrative and criminal penalties. The jurisdictional remedies.

Lessons and seminars.
Acknowledgment of the main tax laws is required

Any changes to the procedures described herein, which may be necessary to ensure the application of security protocols related to the COVID19 emergency, will be communicated on the website of the Department, the Course of Study and the course.

Oral examination at the end of the classes.
The score of the test consists of a grade expressed in thirtieth, calculated on the basis of the quality of the answers given by the candidate. The exam is passed with a score of 18/30. The student must demonstrate that he/she have acquired sufficient knowledge of the topics covered by the Course program. To achieve the maximum score (30/30 and praise), the student must instead demonstrate that he/she have acquired an excellent knowledge of the topics covered by the questions formulated during the exam.