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
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.
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.
Students with disabilities or SLD may agree on possible specific arrangements with the professor.
After having examined the constitutional and regulatory principles of public finance law, the course will focus on the general part of tax law. The first part of the course will be devoted to the examination of the notion of tax, the examination of the fundamental traits of the main Italian taxes, and the study of the specific constitutional principles governing the matter, in particular those regarding the ability to pay and principle of legality. The second part of the course will be dedicated to the examination of the subjects involved in the dynamics of implementation of the tax levy and the main relationship models between them. The third part of the course will be dedicated to the study of the fundamental rules on tax rulings, tax returns, tax controls, tax assessments, and collection of taxes, as well as hints on the tax process and sanctions.
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
Ricevimento: The reception of the students will take place after the lessons. It is advisable to arrange in advance an appointment with the teacher by email. It is possible to set the reception at other times, subject to agreement with the teacher.
FRANCESCO FARRI (President)
DAVIDE EMONE
ALBERTO MARCHESELLI (President Substitute)
MATTEO DEMETRI (Substitute)
FRANCESCA SOLARI (Substitute)
Classes will take place in the second semester.
FINANCIAL LAW B
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 professor.
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.
