Studying at the University of Verona

Here you can find information on the organisational aspects of the Programme, lecture timetables, learning activities and useful contact details for your time at the University, from enrolment to graduation.

Study Plan

A.A. 2024/2025 A.A. 2023/2024 A.A. 2022/2023 A.A. 2021/2022 A.A. 2020/2021 A.A. 2019/2020 A.A. 2018/2019 A.A. 2017/2018 A.A. 2016/2017 A.A. 2015/2016 A.A. 2014/2015 A.A. 2013/2014 A.A. 2012/2013 A.A. 2011/2012 A.A. 2010/2011 A.A. 2009/2010 A.A. 2008/2009 A.A. 2007/2008 A.A. 2006/2007

This information is intended exclusively for students already enrolled in this course.
If you are a new student interested in enrolling, you can find information about the course of study on the course page:

Laurea magistrale a ciclo unico in Giurisprudenza - Enrollment from 2025/2026

The Study Plan includes all modules, teaching and learning activities that each student will need to undertake during their time at the University.
Please select your Study Plan based on your enrollment year.

1° Year

ModulesCreditsTAFSSD
9
A
IUS/08
9
B
SECS-P/01
9
A
IUS/20
3
F
INF/01
9
A
IUS/01
9
A
IUS/18
9
A
IUS/19

2° Year  activated in the A.Y. 2016/2017

ModulesCreditsTAFSSD
9
B
IUS/10
9
A
IUS/08
9
B
IUS/14
9
B
IUS/13
9
B
IUS/17
A course to be chosen among the following
9
B
IUS/02
9
B
IUS/21
A course to be chosen among the following
6
A
IUS/18
6
A
IUS/18

3° Year  activated in the A.Y. 2017/2018

ModulesCreditsTAFSSD
9
A
IUS/01
9
B
IUS/10
15
B
IUS/04
15
B
IUS/07
9
B
IUS/17
Foreign language
3
E
-
3
E
-
3
E
-
3
E
-
3
E
-
3
E
-
3
E
-
3
E
-

4° Year  activated in the A.Y. 2018/2019

ModulesCreditsTAFSSD
9
A
IUS/01
15
B
IUS/15
15
B
IUS/16
6
B
IUS/12
6
A
IUS/19
A course to be chosen among the following
6
A
IUS/20
6
A
IUS/20
6
D
-

5° Year  activated in the A.Y. 2019/2020

ModulesCreditsTAFSSD
Five courses to be chosen among the following
6
R
IUS/10
6
R
IUS/17
6
R
SECS-P/07
6
R
IUS/11
6
R
IUS/01
6
R
IUS/15
6
R
SECS-P/07
6
R
IUS/04
6
R
IUS/21
6
R
IUS/08
6
R
IUS/08
6
R
IUS/17
6
R
IUS/16
6
R
IUS/17
6
R
IUS/10
6
R
IUS/05
6
R
IUS/13
6
R
IUS/07
6
R
IUS/02
6
R
IUS/14
6
R
IUS/01
6
R
IUS/18
6
R
IUS/19
6
R
IUS/13
6
R
IUS/13
6
R
IUS/13
6
R
IUS/13
6
R
IUS/01
6
R
IUS/20
6
R
IUS/01
6
R
IUS/01
6
R
IUS/10
6
R
IUS/06
6
R
IUS/06
6
R
IUS/10
6
D
-
Prova finale
24
E
-
activated in the A.Y. 2016/2017
ModulesCreditsTAFSSD
9
B
IUS/10
9
A
IUS/08
9
B
IUS/14
9
B
IUS/13
9
B
IUS/17
A course to be chosen among the following
9
B
IUS/02
9
B
IUS/21
A course to be chosen among the following
6
A
IUS/18
6
A
IUS/18
activated in the A.Y. 2018/2019
ModulesCreditsTAFSSD
9
A
IUS/01
15
B
IUS/15
15
B
IUS/16
6
B
IUS/12
6
A
IUS/19
A course to be chosen among the following
6
A
IUS/20
6
A
IUS/20
6
D
-

Legend | Type of training activity (TTA)

TAF (Type of Educational Activity) All courses and activities are classified into different types of educational activities, indicated by a letter.

A Basic activities
B Characterizing activities
C Related or complementary activities
D Activities to be chosen by the student
E Final examination
F Other training activities
S Placements in companies, public or private institutions and professional associations

Taxation Law  (2018/2019)

Teaching code

4S00319

Teacher

Sebastiano Maurizio Messina

Coordinator

Sebastiano Maurizio Messina

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

1° periodo di lezioni dal Oct 1, 2018 al Dec 14, 2018.

Lessons timetable MoodleMoodle Seminars 0

Learning outcomes

The course aims to provide students with a basic knowledge of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes, as well as on specific aspects of the jurisdiction with tax issues.

Program

FIRST PART
I. Taxes and tax regulations: classification of taxes; sources; interpretation of the rules; effectiveness of the tax laws in time and space.
II. Duties and foundamental rights in the tax system the declaration; the payment obligations; rights to deductions and deductions; tax credits and options.
III. Duties and rights of tax system: accounting requirements; the right and duty to operate the withholding tax and replacement; the right and duty of revenge.
IV. Rules of performances in fiscal field: the principle of unavailability of the tax; the discipline of performance; solidarity; compensation.
V. Organization and tasks of financial Offices.
VI. The activities of direction.
VII. The cognitive activity.
VIII. The assessment activities.
IX. The collection activities: general profiles; assumptions; collection procedure.
X. Rules of penalities.

TAX JURISDICTION
Outlines systematic
The process

Textbooks:
First part:
- Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 1-31; pagg. 203-253; pagg. 265-374; pagg. 383-401
OR
- Manuale di diritto tributario, Parte generale, Gaspare Falsitta, Padova, Cedam, Ultima Edizione: pagg. 43-211; pagg. 261-276; pagg. 321-461; pagg. 481-517; pagg. 527-541
TAX JURISDICTION
Principi di Diritto Tributario, Salvatore La Rosa, Giappichelli, Torino, Ultima Edizione: pagg. 405-454

Reference texts
Author Title Publishing house Year ISBN Notes
S. LA ROSA Principi di diritto tributario Giappichelli 2016

Examination Methods

The exam is made up of two parts, a writing one and an oral one.

The writing part is a multiple choice test aimed to evaluate students’ knowledge of the topics dealt with a lesson. This part consists of 20 questions: for each right answer one point is assigned, for each wrong answer 0.25 is subtracted, non-given answers are not worth any point.

The writing test lasts 30 minutes, in order to get the pass mark (18/30) students have to reach a minimum score of 12/20.
Failing the writing part of the exam does not prevent the student from attending the oral one.

Students with disabilities or specific learning disorders (SLD), who intend to request the adaptation of the exam, must follow the instructions given HERE