Economics and management

The Structure of the Tax Liability Event The Effects of the Tax Liability Event Legal Subjects Developments in Legal Subjective Situations Theoretical Models Relating to the Tax Implementation Phase: Tax Administrative Proceedings General Principles of the Tax Implementation Phase Tax Returns and Other Ancillary Obligations The Investigative Phase The Assessment Phase and Assessment Activities: Methods The Assessment Notice The Collection Phase Tax Refunds Administrative Penalties Criminal Tax Penalties Tax Litigation Personal Income Tax (IRPEF) Corporate Income Tax (IRES) Business Income International Taxation of Income and Connecting Factors International Corporate Taxation Group Taxation Territoriality in VAT

The course presupposes the completion of the basic tax law examination in undergraduate degree programs

Attendance at lectures is optional, but recommended where possible

The acquired knowledge will be assessed through an oral examination in which the student will be asked three questions on different parts of the examination syllabus, to which they are expected to respond by demonstrating knowledge of the legal institutions and the ability to place them within their systematic and functional context

The course is delivered through traditional lectures, with the aid of audio-visual tools to present students with normative materials and practical cases relating to the topics under discussion