CODE 64935 ACADEMIC YEAR 2022/2023 CREDITS 9 cfu anno 3 GIURISPRUDENZA 7995 (LMG/01) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR IUS/12 LANGUAGE Italian TEACHING LOCATION GENOVA SEMESTER 2° Semester SECTIONING Questo insegnamento è diviso nelle seguenti frazioni: A B 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 2020/2021) INSTITUTIONS OF PRIVATE LAW I 65201 2020 CONSTITUTIONAL LAW 65203 2020 LEGAL SERVICES IN BUSINESS AND PUBLIC ADMINISTRATION 10842 (coorte 2020/2021) INSTITUTIONS OF PRIVATE LAW I 65201 2020 CONSTITUTIONAL LAW 65203 2020 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 FRANCESCO FARRI Exam Board FRANCESCO FARRI (President) DAVIDE EMONE ALBERTO MARCHESELLI (President Substitute) FRANCESCA SOLARI (Substitute) LESSONS LESSONS START I semester from September 14th to December 4th 2020II semester from February 15th to May 7th 2021 Class schedule FINANCIAL LAW B EXAMS Exam schedule Data appello Orario Luogo Degree type Note 11/01/2023 14:00 GENOVA Orale 09/02/2023 14:00 GENOVA Orale 09/05/2023 11:00 GENOVA Orale 23/05/2023 10:00 GENOVA Orale 20/06/2023 10:00 GENOVA Orale 11/07/2023 11:00 GENOVA Orale 12/09/2023 10:00 GENOVA Orale
