FINANCIAL LAW

Course objectives

Giving knowledge on how to face problems related to the functioning of the financial system at the National and at the sub-national level, with particular reference to taxes. Studying the relationships benete the National financial system and the European law. Let the student to verify the application of obtained information by means of the analysis of the most relevant case-law and of study cases. Giving the tools to proceed autonomously in the study of the subject.

Channel 1
PIETRO SELICATO Lecturers' profile

Program - Frequency - Exams

Course program
- Public finance law, Tax law and Public economy - The financial power in the Italian Consitution and in the European legal framework - European law and taxation - Interpretation of tax law - Tax exemptions, tax incentives and State aid - Local taxes and fiscal federalism - Features of the Italian tax system
Prerequisites
No prerequisites
Books
- P. PISTONE, Diritto tributario europeo (Giappichelli, 2022) - P. SELICATO, Le imposte sul reddito delle persone fisiche in Italia, in A. Balestrino, E. Galli e L. Spataro (a cura di), Scienza delle Finanze, Utet Università, 2015, Capitolo Quarto, pagg. 402-417 (disponibile sulla pagina docente) - P. SELICATO, Le imposte sulle società, sulle attività produttive e le imposte indirette in Italia, in A. Balestrino, E. Galli e L. Spataro (a cura di), Scienza delle Finanze, Utet Università, 2015, Capitolo Quinto, pagg. 418-451 (disponibile sulla pagina docente) - P. SELICATO, La tassazione delle nuove forme di ricchezza nel Next Generation EU, , in AA.VV., Una nuova politica economica e tributaria per l'Unione europea (accademia dei Lincei, 2022, p. 153-185 (disponibile sulla pagina docente) - Materiale di supporto alle lezioni pubblicato sulla pagina docente
Frequency
Attendance is not mandatory but recommended
Exam mode
The evaluation of candidates consists in a conversation lasting approximately 20/30 minutes The following elements will be assessed: 1. Full knowledge of all the topics included in the program. 2. Correctness, rigor and logic in illustrating the theories and rules and in analysing their applications. 3. Ability to use the competences acquired during the course to understand and critically analyze the current related issues. 4. Use an appropriate and technical language.
Lesson mode
Lessons and seminars
  • Lesson code1017508
  • Academic year2024/2025
  • CourseSciences of Administration and Public Policies
  • CurriculumSingle curriculum
  • Year2nd year
  • Semester1st semester
  • SSDIUS/12
  • CFU9
  • Subject areaAttività formative affini o integrative