At the end of the preparation of the exam, Students are expected to be able to know and understand the most important topics of the Italian tax system, also under the EU law.
In addition, Students ere expected to be able to:
[1. knowledge and ability to understand]
- know and understand the principles under the Italian Constitution, with particular reference to the ability to pay principle ;
- know and understand the principles regarding the production of tax rules;
- know and understand the interpretation of tax laws and the assessment of the most important taxes;
- know and understand the main rules concerning the functioning mechanism of the value added tax.
[2. Ability to apply the knowledge of the topics]
- correctly frame the legal issues raised by specific situations.
[3. Autonomy of judgement]
- formulate some personal critical opinions about the main rules applicable in the national tax system, with particular reference to tax deeds and methods of assessment of the most important taxes.
[4. Communication skills]
- clearly communicate opinions, selecting relevant information and proposing solutions with reference to specific problems, both individually and (possibly) in groups of Students;
- formulate legal arguments with appropriate language.
[5. Ability to communicate]
- autonomously deepen the study of specific areas of the national tax system, with particular reference to methods of tax assessment, tax penalties and tax collection.