Know how to analyze tax assessment and assessment notices; independently evaluate the defense options provided by law to protect taxpayers; know and understand the basic tools of the tax process; know, understand, and communicate the fundamental defense strategies of the tax process.
Course Prerequisites
For students enrolled in MELI/AFC, the course is part of their practical training, along with other second-year courses. An interest in tax litigation law will help students to benefit from practical lessons on tax process management and the preliminary stages involved.
Teaching Methods
The teaching methods chosen are aimed at actively involving students. The lessons will be mainly practical, in which students will also be invited to participate in groups. In addition, the in-depth study of specific dynamics of the Italian tax litigation system will provide a constant reference for the illustration of the theoretical concepts developed in the TAX LITIGATION LAW lessons.
Assessment Methods
In light of the educational objectives outlined above, students are given a practical test, divided into working groups, aimed at simulating a tax process. The test aims to assess both the skills learned during the course and the ability to independently process the course content; therefore, it is considered an appropriate tool for verifying the achievement of the educational objectives.
Texts
F. Tesauro, Manuale del processo tributario, a cura di Alessandro Turchi, Settima edizione, G. Giappichelli editore, 2024.
Contents
The program aims to provide operational knowledge of the tax process, in all its phases, from the notification of the assessment to the filing of the tax dispute, until its conclusion. In this regard, the main contents of the course concern: - the analysis of tax assessments (practical cases); - defense strategies to protect taxpayers who are the recipients of tax assessment notices (with the preparation of tax proceedings documents); - division into working groups to simulate the conduct of tax proceedings.
Course Language
Italian
More information
The course content is similar to the TAX LITIGATION LAW training course. No additional study materials are required for non-attending students.
