Law no. 130 of 31 August 2022 has profoundly reformed the structure of tax justice, establishing a new judiciary selected through a public competitive examination.
Passing the tax judiciary competition requires candidates to be able to apply the principles and legal institutions of the subjects covered in the written examinations, addressing—within a systematic framework—the most topical issues in current case law and academic debate, and acquiring the best techniques for drafting tax law judgments.
Hence the importance of learning a method (different from that typically acquired during university studies) capable of combining knowledge of the theoretical and systematic aspects of the examination subjects with the ability to apply them to practical cases.
For these reasons, the mission of the course is to offer participants a rigorous systematic reconstruction of legal categories, principles, and institutions, as well as a meticulous analysis of the most controversial issues in doctrinal and jurisprudential debate, together with the gradual acquisition of a method suitable for drafting the practical examination.
From this perspective, the course explores, with a rigorous theoretical–practical approach, all the issues that may be covered in the written examinations (substantive and procedural tax law, international and European Union law, civil and commercial law).
For each topic, the main doctrinal and jurisprudential approaches are analyzed, with careful attention to examining, analyzing, and synthesizing—through rigorous argumentation and clear exposition—the controversial issues addressed by living law.
Special attention is also devoted to the analysis of specific cases necessary to tackle the practical examination, through the use of simulated written tests, with the aim of providing participants with the best formal and reasoning techniques for drafting essays and judgments. The lessons encourage active participation by attendees, fostering discussion and clarification of the topics covered.
The program is delivered in Italian language; for further information, please contact formazione@unimarconi.it