CODE 86889 ACADEMIC YEAR 2025/2026 CREDITS 6 cfu anno 3 SERVIZI LEGALI ALL'IMPRESA E ALLA PUBBLICA AMMINISTRAZIONE 10842 (L-14) - GENOVA 6 cfu anno 5 GIURISPRUDENZA 7996 (LMG/01) - IMPERIA 6 cfu anno 3 GIURISPRUDENZA 7995 (LMG/01) - GENOVA 6 cfu anno 4 GIURISPRUDENZA 7995 (LMG/01) - GENOVA 6 cfu anno 5 GIURISPRUDENZA 7995 (LMG/01) - GENOVA SCIENTIFIC DISCIPLINARY SECTOR IUS/12 LANGUAGE Italian TEACHING LOCATION GENOVA IMPERIA SEMESTER 1° Semester PREREQUISITES Propedeuticità in ingresso Per sostenere l'esame di questo insegnamento è necessario aver sostenuto i seguenti esami: LAW 7995 (coorte 2021/2022) FINANCIAL LAW 64935 B FINANCIAL LAW 64935 A LAW 7995 (coorte 2022/2023) FINANCIAL LAW 64935 B FINANCIAL LAW 64935 A LAW 7995 (coorte 2023/2024) FINANCIAL LAW 64935 B FINANCIAL LAW 64935 A TEACHING MATERIALS AULAWEB OVERVIEW Never before has taxation become a danger zone for fundamental rights like in times of crisis. Both because tax evasion risks depriving the community of the means necessary for the services that protect the fundamental rights of its members. And because a tax or contribution levy that forgets the parameters of fairness or the supreme guarantee of proportionality in the exercise of powers, risks itself attacking fundamental rights. AIMS AND CONTENT LEARNING OUTCOMES The purpose is to identify and study the principles, fundamentals and limits of the the financial power of States and International Entities and Bodies in relation to fundamental rights, on the one hand. On the other hand, the purpose is to identify guarantees and means of protection of rights, collective and individual, involved in administrative and judicial proceedings regarding taxes. Study of real cases and moot courts will be implemented to provide the learner with advanced tecnhical skills. AIMS AND LEARNING OUTCOMES The course aims to strengthen, compared to the Basic Course in Financial Law, the centrality of Tax Justice, understood as fair tax, fair procedure and fair tax process, in the current legal culture and professionalism, a centrality that results from the renewed university programs, from the most recent discipline of important public competitions and from the introduction of the figure of the professional tax magistrate. The course aims to enhance the qualities of sensitivity and autonomy of initiative and critical spirit of the modern jurist, with particular attention to the methodologies of orientation in the disordered legislative production and practical activity. The course constitutes a basic preparation for the competition for the Tax Magistrate Identify the fundamental rights interfering with the financial phenomenon Understand the legal categories subject to weighting in the determination and implementation of financial law and know how to evaluate the optimal outcome of the weighting PREREQUISITES Knowledge of basic concepts of financial law. Intellectual curiosity. TEACHING METHODS FRONTAL LESSONS, in-depth analysis of cases and materials SYLLABUS/CONTENT DUE PROCEDURE Tax assessment and the taxpayer's right to defense, between efficiency and guarantees, between "fight against tax evasion" and fundamental rights. DUE PROCESS Tax justice: procedural rules, effectiveness and jurisdictional guarantees. NB: Attendance at the lessons is strongly recommended. RECOMMENDED READING/BIBLIOGRAPHY Textbooks and any reading materials for attending students Marcheselli, La Prova nel nuovo processo tributario. Giuffré 2024. Limited to the parts indicated in class Textbooks and any reading materials for non-attending students Marcheselli, La Prova nel nuovo processo tributario, Giuffré, 2024 Textbooks and any reading materials for Erasmus students Books and materials agreed upon after an interview TEACHERS AND EXAM BOARD ALBERTO MARCHESELLI Ricevimento: Before or after lessons or on appointment at alberto.marcheselli@unige.it LESSONS LESSONS START I semester from September 14th to December 4th 2020 II semester from February 15th to May 7th 2021 Class schedule FISCAL JUSTICE AND FUNDAMENTAL RIGHTS EXAMS EXAM DESCRIPTION Oral. Alternatively, participation in a trial simulation For students with DSA, consultation of concept maps is permitted and differential timing is possible ASSESSMENT METHODS Oral, with methods that primarily evaluate the ability to critically orient oneself in the subject, the terminological propriety and the dialectical qualities essential to the legal professions. For students who physically attend the lessons, any alternative and/or complementary methods to the oral exam will be agreed upon and in particular forensic exercises and simulations along the lines of the so-called moot courts. FURTHER INFORMATION For any further information please contact the teacher