The course aims to introduce the knowledge of the main tax law institutes referable to the general principles of matter, to the institutes of c.d. general part - including those related to the taxation process – as well as to specific taxes,
with particular reference to income taxes and Ires ("excluded operations of fusion, splitting, transformation and transfer of company "), VAT and IRAP.

(1) Knowledge and ability to understand: knowledge of the typical institutions of corporate taxation (extraordinary corporate transactions, sale and transfer of business, avoidance and abuse of the law, "agreement with the Tax" instruments and taxation of the business crisis) and of the principles governing the discipline of the various institutions.
(2) Ability to apply knowledge and understanding: know how to apply the theoretical concepts learned in the study of institutions in the context proposed by practical cases; identify the applicable principles and derive solutions that are coherent with the questions proposed according to an approach, at the same time, theoretical and professional.
(3) Autonomy of judgment: ability to interpret the main institutions and independently identify the fundamental principles that can be derived from the process-tax discipline.
(4) Communication skills: acquisition of an adequate technical language indispensable in describing the institutions and its legal framework, useful in the dispute with the tax authorities and relating to legal proceedings.
(5) Learning skills: the teaching provides an advanced degree of learning of the institutes that animate the subject and of the fundamental principles that can be obtained according to a critical and reasoned approach and favors their deepening in the context of advanced specialized courses.