CODE 64935 ACADEMIC YEAR 2023/2024 CREDITS 9 cfu anno 3 GIURISPRUDENZA 7995 (LMG/01) - GENOVA 9 cfu anno 3 SERVIZI LEGALI ALL'IMPRESA E ALLA PUBBLICA AMMINISTRAZIONE 10842 (L-14) - 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: LAW 7995 (coorte 2021/2022) INSTITUTIONS OF PRIVATE LAW I 64899 2021 CONSTITUTIONAL LAW 64900 C CONSTITUTIONAL LAW 64900 A CONSTITUTIONAL LAW 64900 B LEGAL SERVICES IN BUSINESS AND PUBLIC ADMINISTRATION 8709 (coorte 2021/2022) INSTITUTIONS OF PRIVATE LAW I 65201 2021 CONSTITUTIONAL LAW 65203 2021 LEGAL SERVICES IN BUSINESS AND PUBLIC ADMINISTRATION 10842 (coorte 2021/2022) INSTITUTIONS OF PRIVATE LAW I 65201 2021 CONSTITUTIONAL LAW 65203 2021 Propedeuticità in uscita Questo insegnamento è propedeutico per gli insegnamenti: LAW 7995 (coorte 2021/2022) TAX LAW 45313 LAW 7995 (coorte 2021/2022) FISCAL JUSTICE AND FUNDAMENTAL RIGHTS 86889 LAW 7995 (coorte 2021/2022) E.U. AND INTERNATIONAL FISCAL LAW 45314 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) DAVIDE EMONE FRANCESCO FARRI (President Substitute) FEDERICO BERTOCCHI (Substitute) MATTEO DEMETRI (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 The timetable for this course is available here: Portale EasyAcademy EXAMS Exam schedule Data appello Orario Luogo Degree type Note 09/01/2024 10:00 GENOVA Orale 30/01/2024 10:00 GENOVA Orale 14/05/2024 10:00 GENOVA Orale 28/05/2024 10:00 GENOVA Orale 18/06/2024 10:00 GENOVA Orale 02/07/2024 10:00 GENOVA Orale 10/09/2024 10:00 GENOVA Orale