The project will focus on the central role played by the Rule of Law – not without some criticalities – in the fiscal sector.

In particular, the main issues arise from the fact that it is necessary to ensure full and substantial safeguard of taxpayers’ legal positions – regardless of the formal existence of the legislation – while preserving the pursuit of the main objectives of the EU fiscal policy (free competition and fight against tax evasion).

In this regard, a specific module on the topics covered by the project will be activated within the framework of the Tax Law, EU Law and Public Law courses, intended for students enrolled in the degree courses in Law, Business Administration and Green Economy, and Economics, Management and Sustainability (University of Naples Suor Orsola Benincasa – UNISOB).

The module aims to contribute to the training of students by enriching the traditional topics of the courses with an in-depth study of a highly topical and practical subject.

The watchword will be flexibility. The training activities will be adapted to the daily needs and study requirements, through the use of interactive modes accessible to all learners, including those with disabilities.

In fact, all activities will be carried out online, through different formats, such us lectures and seminars in webinar mode and short video lectures (‘pills’) in offline-mode, leaving the participant free to watch and listen to the material whenever he/ she wants.

Scientific research activities will be carried out in parallel with the lectures, in particular on the topic of the relationship between Rule of Law and Tax Law through the International, EU and National legal systems. The results of the research will be published in a special issue within the works of IFE – Ius Fiscale Europaeum, a research centre in European Tax Law promoted by the UNISOB (available at unisob.na.it).