The course aims to provide students with in-depth training on the institutional issues of tax law and an overview of the tax system in force with particular regard to income tax and VAT

The aim of the training activities is to develop in students skills for analysis of regulatory texts as well as logical connections between general institutions and the discipline of individual taxes. The student will master the implementation patterns of tax reports. The basic knowledge required by the student who is interested in working professionally as a corporate lawyer, the legal advice or the company, as well as in the profession of the tax lawyer, judge of tax commissions and civil servant of the tax agencies, can be acquired. Skills are acquired with frequent contact at frontal lessons and with the constant use of references to concrete acts and cases. These skills are verified by passing the examinations and analysis of cases, also using slides, materials and other multimedia content available on the platform. The student will be trained in depth on the institutional issues of tax law and an overview of the current tax system. Knowledge is acquired with the frequency of frontal lessons and with the deepening of the themes indicated as the content of the teachings and with the constant use of references to concrete acts and cases. The student will have acquired a capacity for evaluation and judgment on legal-tax issues with particular regard to the interpretation and application of regulatory sources. It will then acquire skills to analyze problems and situations and the ability to identify the relevant regulations, the procedures appropriate to the situations and the consequent identification of solutions for practical cases. Specifically, critical thinking, problem solving, self-management, teamwork, relationship and communication skills will be developed, which enhance and make disciplinary skills more expendable. These skills are verified not only through passing exams, but also in class discussions and case analyses. The student will have to master the legal lexicon and acquire a terminology accuracy in the matter of tax law and an appropriate argumentative ability. These skills will also have to be developed in the IT field, compared to the use of technological and telematics tools now usually used in the professional activities, in the public and private sector. Communication skills are verified through examination tests that require exhibition and argument capacity, as well as the discussion of cases. The student at the end of the course will acquire in particular the ability to identify and interpret any changes in legislation and new doctrinal and juridential guidelines, having acquired a degree of knowledge to develop learning skills that allow him to continue to update himself, even independently. These skills are acquired through the preparation of exam and case analysis and are verified both in the courtroom discussions of cases and in the examination test.

Tax receipts. Constitutional principles in tax matters. The sources of tax law. The tax standard and its application profiles. The building blocks of the tax obligation. The implementation of the mandatory tax report. The tax penalty system. The income tax system and VAT.

Since the tax reform delegation referred to in Law n. 111/2023 is being implemented, the teacher reserves the right to indicate the text adopted at the beginning of the course. The use of an updated, updated “code” of basic tax laws is required.

During lessons, support materials (slides or other equipment) will be provided on the appropriate platform. Cases will be discussed basing on students teamwork report. Support materials with theorical-application students experience will be provided and shared.

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.

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