FINANCIAL LAW

FINANCIAL LAW

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Last update 09/05/2021 11:13
Code
64935
ACADEMIC YEAR
2021/2022
CREDITS
9 credits during the 3nd year of 7995 LAW (LMG/01) GENOVA
SCIENTIFIC DISCIPLINARY SECTOR
IUS/12
LANGUAGE
Italian
TEACHING LOCATION
GENOVA (LAW)
semester
2° Semester
sectioning
This unit is divided into 2 sections: A, B. This page refers to the section
Prerequisites
Teaching materials

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

LESSONS

LESSONS START

I semester from September 14th to December 4th 2020
II semester from February 15th to May 7th 2021

ORARI

L'orario di tutti gli insegnamenti è consultabile su EasyAcademy.