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 (President)
I semester from September 16th to December 6th 2019 (12 weeks)II semester from February 17th to May 9th 2020 (12 weeks)
FINANCIAL LAW B
