84604 - DIRITTO FINANZIARIO (A-L)

Learning outcomes

The course aims to offer a current framework of the financial system. It combines the legal, structural and constitutional analysis of the forms of taxation, with the choice of financing the functions and services performed in the budgets of the State, the Regions and local authorities. These guarantee financial equilibrium, respecting the constitutional precept and the European constraints and the sustainability of those social rights that the Constitution protects at the different levels of territorial government of public finance. In this way, public budgets integrate national and European financial forecasting choices with administrative efficiency in the management of financial resources, according to constantly evolving accounting procedures. Therefore financial law immediately enhances the training acquired under constitutional law and, subsequently, helps to better understand tax law, administrative law, European law and regional law, thus contributing to completing the legal training of the master's degree in current terms.

Course contents

. Public law and financial system

1.1. Public finance between Government and Parliament

Tax revenue and public expenditure.

Parliament's legislative consent and responsibility for managing the Government of public financial resources for revenue and expenditure

The European public finance constraints on tax legislation and public spending legislation

Public spending and its sustainability: the essential levels of performance

The European constraints on the state budget

1.2. Public finance between State and regional and territorial bodies

The forms of regional and local financing and vertical subsidiarity

Characters and forms of regional and local tributary autonomy

Administrative responsibility for the expenditure of regional and local authorities

The budgets of Regions and Municipalities structure and functions

The budgets of Regions and Municipalities and the constraint of the European Stability Pact

1.3. The sources of the financial system

European Treaty with financial and tax constraints

Italian Constitution: the centrality of parliamentary consensus in tax decisions and the

I share among the taxpayers of the economic sacrifice for the financing of public expenditure

Tax legislation and expenditure legislation substantial effects and budget forecasts

Budget law

Budget management procedures and public accounting

2. Public finance and economic policies

The economic effects of taxes: the effectiveness of taxation.

Progressivity and tax regressivity. Transfer of the economic burden of taxes

The economic effects of the budget. Expansive policies of public spending

European economic policies and public finance

3. National financial system, national taxation and European market

3.1. European economic integration and the role of national taxation

The European market and the tax harmonization of taxes on consumption and production

The European market and tax competition in income taxes

3.2. European financial order and national financial constraints

The government of the single currency

The objectives of European economic policy

Sustainability of public budgets

4. Financial regulation and management of financial resources

4.1. The state budget: functions

The centrality of parliamentary consent to the budget

The budget as a guarantee of the European financial balance

Authorization and approval of revenue and expenditure from approval to approval with progressive integration of legislative innovation in the forecast budget

The difficult programming function: Economic and financial document and multi-year budget

Responsibility for European financial constraints and constraints for subsequent expenditure legislation

4.2. The state budget: structure

Characters of the budget

Budget structure: from accounting representation of legislation to the definition of government missions

4.3. The state budget: implementation

Management accounting procedures and rules

Management and concurrent legislative production

The results of budget management and reporting

Controls: the role of the Court of Auditors on the spending laws and the forecast balance with the assessment of equalization

Control over regional and municipal budgets

Readings/Bibliography

Adriano Di Pietro, Lezioni di Diritto finanziario

di prossima pubblicazione

A.DI PIETRO, Il consenso all'imposizione e la sua legge, in Rass. trib, 2012

I. CIOLLI, Le ragioni dei diritti e il pareggio di bilancio, Roma, 2012

A. MORRONE, Crisi economica e diritti. Appunti per lo Stato costituzionale in Europa, in Quad. Cost., 1/2014,

G. MARZULLI, L’insostenibile leggerezza della costituzione europea di fronte alla crisi finanziaria, tra omogeneità costituzionale presunta e limiti effettivi dell’integrazione asimmetrica, in federalismi.it, 19/2014, 13

BARATTA, I vincoli imposti dal Fiscal Compact ai bilanci nazionali, in federalismi.it, 17/2014;

C: BUZZACCHI, Bilancio e stabilità, Milano, 2015

Teaching methods

The course takes place with lectures.These will be integrated during the course by the following interventions History of public finance held by academics Jurisprudence of the constitutional court concerning financial interest and protection of social rights held by constitutional judges Experiences and methods of the Parliamentary Budget Office kept by members of the office

Assessment methods

oral exam

Teaching tools

A tutoring activity is provided as well for the necessary connection with the additional activities of the lectures

Office hours

See the website of Adriano Di Pietro