Constitution and Revenue System

- Knowledge and understanding: the student must demonstrate that he/she has acquired a basic knowledge of the Italian tax law system, with particular regard to the constitutional jurisprudence on the main institutions of which it is composed; - Application abilities: the student must demonstrate that he/she has acquired the essential tools for using the concepts and legal institutions learnt, according to the various cases that may arise, with the ability to tackle and solve problems too; - Autonomy of judgement: the student must demonstrate the ability to interpret and read legal norms systematically and to have an autonomous ability to identify the connections between them; - Communication skills: the student must demonstrate the ability to express the acquired notions with argumentative coherence, methodologic rigour and linguistic accuracy; - Learning ability: the student must demonstrate to be able to reconstruct the main institutions of tax law covered by the discussion, identifying the normative framework of reference.

At the end of the course, students who have successfully learned the subject will have a thorough knowledge of the course topics and will have acquired a method of reasoning suitable to deal with more specific and complex legal issues than the institutional knowledge of the subject.