Overview
The course aims to explore the various phases of a tax audit, from taxpayer selection methods to the implementation and closure phases, maintaining an approach inspired by practical cases. Particular attention is paid to the various types of access, also analyzed with a view to describing the consequences of the auditee’s behavior. The objective is to highlight the content and scope of the rights and guarantees that can be invoked by the taxpayer under audit, while also describing the powers of the auditing bodies and the tools at their disposal in the context of particular types of audits or specific income audit methodologies.
The program is delivered in Italian language; for further information, please contact formazione@unimarconi.it