OVERVIEW

The course illustrates the general principles of the legal system of Italian public finance, focusing on the principles that are at the basis of the tax system and its functioning. This is an area which is becoming increasingly central to the public sphere and, therefore, constitutes a matter of particular importance for the preparation of the jurist.

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

AIMS AND LEARNING OUTCOMES

The course aims to provide students with the necessary knowledge to orient themselves in legal issues related to the financing of public expenditure.

These are problems of extraordinary practical importance, particularly in the present economic climate, which are linked not only to fundamental ethical and legal issues but also to important professional opportunities.

PREREQUISITES

Fruitful participation in the course requires knowledge of the general principles of constitutional law, administrative law and private law

TEACHING METHODS

The course will take place through lectures, favoring the discussion among attending students. During the exercises, practical cases of particular relevance to the subject will be examined. 

SYLLABUS/CONTENT

After having examined the constitutional and regulatory principles of public finance law, the course will focus on the general part of tax law and then on the regulation of the main taxes levied in Italy. 

RECOMMENDED READING/BIBLIOGRAPHY

For students attending the course, the exam will focus on what will be illustrated during the lessons.

For non-attending students, we recommend the study of one of the following manuals, at the student's choosing: A. Marcheselli, Manuale di Diritto Tributario. Parte Generale, latest edition ; or A. Marcheselli, A. Contrino et al., Fondamenti di diritto tributario, latest edition, in the following parts: Part One (in full); Part Two (Ch. IV, Sec. I, in full; Ch. IV, sec. II, Para. 1 to 6; Ch. V, par. 1 e parr. 2.1 - 2.11); Part Three (in full)

Both for attending and non-attending students, it is indispensable to know the relevant regulatory provisions, examined during the lessons or recalled in the manual. The normative texts can be found through telematic databases or statutes collections 

TEACHERS AND EXAM BOARD

Exam Board

FRANCESCO FARRI (President)

ALBERTO MARCHESELLI

FEDERICO BERTOCCHI (President Substitute)

DAVIDE EMONE (Substitute)

FRANCESCA SOLARI (Substitute)

LESSONS

LESSONS START

Classes will take place in the second semester. 

Class schedule

FINANCIAL LAW

EXAMS

EXAM DESCRIPTION

The final exam will be held in verbal interview mode.

Students with disabilities or SLD may agree on specific arrangements for their exams with the teacher. 

ASSESSMENT METHODS

Particular care will be taken to ascertain: a) the completeness of the notions learned; b) the critical and logical processing capacity of the notions learned; c) the terminological rigor and the secure dominion of legal technical language.

Exam schedule

FURTHER INFORMATION

Professor remains available for any further information and clarification.