LEARNING OBJECTIVES
The course aims to provide students with a basic knowledge of the Italian tax system through the examination of fundamental institutions and procedural matter. The training program is completed by examining of fundamental principles of the European tax system.

COURSE CONTENTS
- sources of domestic tax law and EU
- nature, type and structure of the tax rule
- interpretation of the tax rule
- the tax liability and the taxation procedure
- taxable persons
- solidarity, substitution and taxpayer
- the financial administration and the principles of administrative action
- the interpellation and the tax self-imposed
- the statement and its control
- investigation activity: access, inspections and verifications
- methods of assessment: analytical and inductive methods
- the notice of assessment and the reasoning
- the collection: retention, payment and role registration
- the sanction system
- the taxpayer's legal protection of taxpayers

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