Taxation Law (2023/2024)

Course code
4S00319
Credits
6
Academic sector
IUS/12 - DIRITTO TRIBUTARIO

Learning outcomes

The course aims at providing students with a basic knowledge of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes, as well as on specific aspects of the jurisdiction with tax issues. At the end of the course, students will develop the ability to formulate, in an autonomous and critical way, judgements and elaborated arguments on the main legal questions dealt with in class.