Public finances and tax system; type and classification of taxes. The constitutional ground of the fiscal powers of States. The tax system in the constitutional framework (the principle of progressivity and local finance). The income tax ( personal income tax and IRES ) . Indirect taxes (VAT, and registry ) . Assessment, collection and penalties. Administrative and judicial proceedings: powers, rights and guarantees
REMO DOMINICI (President)
ALBERTO MARCHESELLI
I semestre dal 17 settembre al 7 dicembre 2018II semestre dal 25 febbraio al 17 maggio 2019
FINANCIAL LAW B