The objective of this course is to enable students to understand, within the framework of current legislation, the administrative and judicial avenues for resolving disputes arising in tax law, the functioning of the tax judiciary, tax offenses and penalties, the collection processes for public receivables, and tax audit mechanisms. The course aims to enable students to analyze tax disputes from a legal perspective, evaluate litigation processes, apply tax legislation, and effectively utilize digital tax applications.

Causes and types of tax disputes; tax errors and methods of correction; voluntary disclosure and rectification, settlement, and other administrative remedies; the structure and operation of the tax judiciary; the initiation, conduct, and resolution of tax litigation; tax crimes and offenses and their penalties; procedures for the collection of public receivables; tax audits, inspections, searches, and information-gathering processes; evaluation of decisions by the Constitutional Court, the Council of State, and the Tax Court; Digital Tax Office applications, the electronic service system, and current tax adjudication practices.