This course aims to provide students with adequate knowledge and a deep understanding of tax law, as well as of the main Italian taxes, with special reference to Personal Income Tax (IRPEF), Corporate Income Tax (IRES), VAT and Regional Income Tax (IRAP). The course also aims to develop students' skills necessary to analyze laws, to make connections between general tax principles and the specific discipline of the main Italian taxes, and to acquire interdisciplinary skills and advanced techniques.

The student will acquire a good knowledge of the tax relation between tax administrations and taxpayers, even under an interdisciplinary perspective, and will start the analysis of matters and materials under a professional view. He will acquire a problem-solving method based on a solid theoretical basis but aimed at managing the practical implications of the same issues, even through the knowledge acquired in other possible courses (Accounting, Tax Law, Tax Law Advanced Course, European Taxation and Business Tax Law). This way, the knowledge – often interdisciplinary – necessary for students who are interested in working professionally as corporate lawyers, legal consultants, tax lawyers, tax judges or tax officers in public or private offices will be acquired. Furthermore, the presence of multimedia content available on the Moodle platform (videos, slides, tutorials, forums, work groups, etc.) will give the possibility of creating a permanent interaction between the class and the teacher, giving the opportunity to verify in real time the hard and soft skills acquired by students.

The course consists of a "general" part and a "special" part. In the general part, the fundamental issues of tax law are examined. In particular, the notion of tax, the constitutional principles and other sources - including international and European ones - of tax law, the interpretation of tax laws, the characteristics of the tax obligation, the subjects, the assessment, the tax collection. The special part examines the discipline of the several taxes, with particular reference to Personal Income Tax (IRPEF), Corporate Income Tax (IRES), VAT and Regional Income Tax (IRAP).

Carinci-Tassani, Manuale di diritto tributario, Giappichelli, 2024. Further study materials will be made available on the Luiss Learn platform.

Frontal teaching online and on campus Examination of cases and materials by the student

During the oral exam the student will be required to show that he/she knows and understands notions and principles of tax law. The student is expected to be able to independently analyse sources and relevant theories and to use the appropriate technical and legal vocabulary, thus proving that he/she has acquired the study method and the learning ability for carrying on, also independently, further study of the matter.The following evaluation criteria will be taken into account to assign the final grade, expressed in thirtieths: - knowledge and understanding of the notions and principles of the matter and ability to apply them to concrete cases (65%); appropriate use of the technical and legal vocabulary, ability to analyse and evaluate relevant sources and acquisition of the study method (35%). Learning gaps concerning one or more notions or principles will lead to an insufficient evaluation, even in presence of a basic knowledge of the matter.

Mark not less than 27 in tax law; Major in Company and Tax Law; aptitude for research; evaluation of the teacher through an interview