The course aims to provide an in-depth knowledge of the sources, principles - also in the supranational dimension – parts and institutions of the tax process - in particular, of first and second instance - and their connections with the disciplines of tax proceedings (control, assessment collection, refund and imposition of penalties), as well as with that of enforcement.
The student should be able to understand and distinguish the forms of defense to be carried out due to the type of activity of the Tax Administration, and to understand whether it is appropriate to defend oneself in the administrative and/or trial courts.
Students will be able to:
- know and analyze, with appropriate language, the discipline of the tax process, its principles and main institutes (in particular, Tax Courts, appeal, methods of bringing and constituting the case, evidence admitted; powers and acts of the Tax Court);
- know the forms of protection and defense strategies, administrative and/or before the Tax Courts;
- know the connections between the procedural, trial and enforcement phases of tax proceedings;
- know the evolution of the forms of protection provided by national and supranational law, and the influence of the latter on the former.