CODE 64935 ACADEMIC YEAR 2018/2019 CREDITS 9 cfu anno 3 GIURISPRUDENZA 7995 (LMG/01) - GENOVA 9 cfu anno 2 GIURISTA DELL'IMPRESA E DELL'AMMINISTRAZIONE 8709 (L-14) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR IUS/12 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 2° Semester PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: LEGAL SERVICES IN BUSINESS AND PUBLIC ADMINISTRATION 8709 (coorte 2017/2018) INSTITUTIONS OF PRIVATE LAW I 65201 2017 CONSTITUTIONAL LAW 65203 2017 LEGAL SERVICES IN BUSINESS AND PUBLIC ADMINISTRATION 8709 (coorte 2016/2017) INSTITUTIONS OF PRIVATE LAW I 65201 2016 CONSTITUTIONAL LAW 65203 2016 TEACHING MATERIALS AULAWEB AIMS AND CONTENT LEARNING OUTCOMES 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 TEACHERS AND EXAM BOARD ALBERTO MARCHESELLI Exam Board ALBERTO MARCHESELLI (President) LUCA COSTANZO REMO DOMINICI DAVIDE EMONE FRANCESCA SOLARI LESSONS LESSONS START I semestre dal 17 settembre al 7 dicembre 2018II semestre dal 25 febbraio al 17 maggio 2019 Class schedule FINANCIAL LAW EXAMS Exam schedule Data appello Orario Luogo Degree type Note 08/01/2019 09:00 GENOVA Orale 22/01/2019 09:00 GENOVA Orale 05/02/2019 09:00 GENOVA Orale 21/05/2019 09:00 GENOVA Orale 04/06/2019 09:00 GENOVA Orale 18/06/2019 09:00 GENOVA Orale 02/07/2019 09:00 GENOVA Orale 10/09/2019 09:00 GENOVA Orale