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.

Academic calendar

The academic calendar shows the deadlines and scheduled events that are relevant to students, teaching and technical-administrative staff of the University. Public holidays and University closures are also indicated. The academic year normally begins on 1 October each year and ends on 30 September of the following year.

Academic calendar

Course calendar

The Academic Calendar sets out the degree programme lecture and exam timetables, as well as the relevant university closure dates..

Definition of lesson periods
Period From To
primo semestre (lauree) Sep 28, 2020 Dec 23, 2020
secondo semestre (lauree) Feb 15, 2021 Jun 1, 2021
Exam sessions
Session From To
sessione invernale Jan 11, 2021 Feb 12, 2021
sessione estiva Jun 7, 2021 Jul 23, 2021
sessione autunnale Aug 23, 2021 Sep 17, 2021
Degree sessions
Session From To
sessione autunnale (validità a.a. 2019/20) Dec 9, 2020 Dec 11, 2020
sessione invernale (validità a.a. 2019/20) Apr 7, 2021 Apr 9, 2021
sessione estiva (validità a.a. 2020/21) Sep 6, 2021 Sep 8, 2021
Holidays
Period From To
Vacanze di Natale Dec 24, 2020 Jan 6, 2021
Vacanze di Pasqua Apr 3, 2021 Apr 6, 2021
Vacanze estive Aug 9, 2021 Aug 15, 2021

Exam calendar

Exam dates and rounds are managed by the relevant Economics Teaching and Student Services Unit.
To view all the exam sessions available, please use the Exam dashboard on ESSE3.
If you forgot your login details or have problems logging in, please contact the relevant IT HelpDesk, or check the login details recovery web page.

Exam calendar

Should you have any doubts or questions, please check the Enrolment FAQs

Academic staff

B C D G L M O P R S V Z

Bonfanti Angelo

angelo.bonfanti@univr.it 045 802 8292

Bracco Emanuele

emanuele.bracco@univr.it 045 802 8293

Broglia Angela

angela.broglia@univr.it 045 802 8240

Campolmi Alessia

alessia.campolmi@univr.it 045 802 8071

Castellani Paola

paola.castellani@univr.it 045 802 8127

Chiaramonte Laura

laura.chiaramonte@univr.it

Cicogna Veronica

veronica.cicogna@univr.it 045 802 8246

D'Acunto David

david.dacunto@univr.it 045 802 8193

De Mari Michele

michele.demari@univr.it 045 802 8226

Gatti Stefano

stefano.gatti@univr.it

Gaudenzi Barbara

barbara.gaudenzi@univr.it 045 802 8623

Genovese Anna

anna.genovese@univr.it 0458028233

Lai Alessandro

alessandro.lai@univr.it 045 802 8574

Leardini Chiara

chiara.leardini@univr.it 045 802 8222

Levati Maria Vittoria

vittoria.levati@univr.it 045 802 8640

Minozzo Marco

marco.minozzo@univr.it 045 802 8234

Omodei Sale' Riccardo

riccardo.omodeisale@univr.it 045 802 8855

Ortoleva Maria Grazia

mariagrazia.ortoleva@univr.it 045 802 8052

Pasquariello Federica

federica.pasquariello@univr.it 045 802 8233

Pellegrini Letizia

letizia.pellegrini@univr.it 045 802 8345

Pichler Flavio

flavio.pichler@univr.it 045 802 8273

Polin Veronica

veronica.polin@univr.it 045 802 8267

Rossignoli Cecilia

cecilia.rossignoli@univr.it 045 802 8173

Scricciolo Catia

catia.scricciolo@univr.it 045 802 8341

Sidali Katia Laura

katialaura sidali@univr it 045 802 8592

Stacchezzini Riccardo

riccardo.stacchezzini@univr.it 045 802 8186

Svaluto Ferro Sara

sara.svalutoferro@univr.it 045 8028783

Vernizzi Silvia

silvia.vernizzi@univr.it 045 802 8168 (VR) 0444 393937 (VI)

Zoli Claudio

claudio.zoli@univr.it 045 802 8479

Study Plan

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 enrolment year.

ModulesCreditsTAFSSD
9
A
IUS/01
9
A
SECS-P/01
9
A
SECS-S/06
English B1 level
3
E
-
ModulesCreditsTAFSSD
9
B
SECS-P/01
1 module to be chosen between the following
1 module to be chosen between the following
9
B
SECS-P/03
1 module to be chosen between the following
Training
6
F
-
Final exam
3
E
-

1° Year

ModulesCreditsTAFSSD
9
A
IUS/01
9
A
SECS-P/01
9
A
SECS-S/06
English B1 level
3
E
-

3° Year

ModulesCreditsTAFSSD
9
B
SECS-P/01
1 module to be chosen between the following
1 module to be chosen between the following
9
B
SECS-P/03
1 module to be chosen between the following
Training
6
F
-
Final exam
3
E
-
Modules Credits TAF SSD
Between the years: 1°- 2°- 3°

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.




S Placements in companies, public or private institutions and professional associations

Teaching code

4S00411

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo semestre (lauree) dal Sep 19, 2022 al Jan 13, 2023.

Learning objectives

This course aims to allow students to be prepared on the Constitutional principles concerning the Italian Tax system, on the rights and obligations of taxpayers, on the direct taxations as well as on VAT. At the end of the lessons the student has to prove to know the important Constitutional Principles for Tax field, the rules for the taxation concerning individuals or legal persons, and the general criteria on indirect taxation system of domestic and international trade (VAT).

Prerequisites and basic notions

No prior knowledge is required

Program

The course includes 48 hours of frontal teaching, as well as seminars on specific topics of greatest interest. The program will be divided into 2 parts. The first part of the course will deal with: - the sources; the interpretation of tax laws; the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution, direct taxes (Irpef and Ires). The second part of the course will be devoted mainly to VAT. In addition to the textbook, the Student must demonstrate, during the examination, that they know and be able to comment on the provisions of the Italian Constitution relevant for tax purposes, the provisions of the TUIR, of Presidential Decree no. 633/72 and the Directive n. 2006/112 / EC object of the program and indicated in detail in the e-learning. Therefore, during the study, constant consultation of the regulatory texts available on the website www.normattiva.it is recommended. ANALYTICAL PROGRAM I. TAXES AND TAX REGULATIONS a. Notions and classifications of taxes: the distinction between taxes and duties and the structural elements of the tax b. Constitutional principles and sources c. The interpretation of tax laws d. The rights and duties of the taxpayer: the declaration and payment obligations e. The right - duty to operate withholding taxes and tax substitution II. VAT: indirect taxes within the framework of Italian taxation 2. Value added tax: origin, structure and object 2.1. The scope of application of the tax: 2.2. Taxable persons 2.2.1 the permanent establishment 2.3. The objective requirement 2.4. The territoriality of the operations 2.5. The moment of imposition 2.6. The methods of applying the tax and the obligations of taxable persons: invoicing, settlement and annual return 2.7. The revenge 2.8. The right to deduct 2.8.1 The extent of the deductible tax: the so-called prorate 2.8.2 The immediacy of the right, the adjustments of deduction and the deadline for exercising the deduction 3. Notes on intra-EU transactions and transfers export III. IRPEF 3.1. The subject of the taxes and the role of the categories of income 3.2 General framework and characteristics of the tax 3.3 The taxability of income deriving from illegal activities and "possession" as a criterion for the subjective attribution of income 3.4 Taxable persons 3.5 Tax residence and principles general territorial delimitation of taxable income 3.6 The categories of income: general characteristics and structural rules A) Income from land B) Income from capital C) Income from employment D) Income from self-employment E) Income from business F) Other income 3.7 Determination of the tax base and the “debit” or “credit” tax 3.8 The taxation regime for partnerships and family businesses IV. IRES 4.1 General framework and characteristics of the tax 4.2 Taxable persons 4.3 Tax residence and related general principles of taxation 4.4 The requirement of commerciality, "third sector entities" and "social enterprises" 4.5 Determination of the tax base and of the tax for the various IRES taxable persons

Bibliography

Visualizza la bibliografia con Leganto, strumento che il Sistema Bibliotecario mette a disposizione per recuperare i testi in programma d'esame in modo semplice e innovativo.

Didactic methods

The course lasts 48 hours (6 CFU) and will be held in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union).

Learning assessment procedures

The purpose of the exam is to evaluate the learning of the basic legal notions of the discipline, their ability to use an appropriate technical-legal language, to connect the different legal institutions as well as to understand their rationale. The exam takes place in the manner described below. A) For students who intend to take advantage of the option of taking the "partial vote" intermediate test, the exam consists of two tests. The first test (intermediate "partial vote" test), concerning the topics covered in the first part of the course (the sources; the interpretation of tax laws; VAT) consists of: - a closed-ended test and multiple (30% of the evaluation), evaluated out of thirty, is made up of 12 questions: one point is assigned for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The first test, lasting a total of 40 minutes, is passed if at least the pass is achieved both in the closed-ended test and in the open questions. The grade of the mid-term exam remains valid only for the first exam session (two sessions) following attendance. The test is open to all attending and non-attending students. Without prejudice to the possibility for the student to take the oral test in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. The second test, concerning the topics covered in the second part of the course (the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution; IRPEF AND SUBJECTS LIABILITIES IRES) consists of: - a closed and multiple choice test (30% of the evaluation), evaluated out of thirty, is made up of 12 questions: one point is awarded for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The second test, lasting a total of 40 minutes, is passed if the pass is achieved both in the closed-ended test and in the open questions. B) Students who decide not to take the intermediate test, Students who do not pass the intermediate test or refuse the grade of the intermediate test must take the exam according to the following modality: - a closed and multiple choice test (30% of the evaluation ), evaluated out of thirty, is made up of 30 questions: one point is awarded for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. This test lasts 45 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 18/30 - n. 3 open questions (70% of the evaluation) aimed at evaluating the ability to link the themes. This test lasts 30 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least two out of three questions. The exam, lasting a total of 75 minutes, is passed if at least a pass is achieved both in the closed-ended test and in the open questions.

Evaluation criteria

In evaluating the tests, the following three criteria are taken into account: 1) knowledge of the legislation; 2) the effective understanding of the notions, general principles and rationale of the institutes 3) the use of correct legal terminology.

Criteria for the composition of the final grade

A) Students have the right to take the "partial vote" intermediate test, the exam is considered passed and at least a pass is achieved in both tests. The final grade is made up of the simple arithmetic mean of the two grades obtained in the two parts. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. B) For students who do not take the intermediate test, for those who do not pass the intermediate test or refuse the grade of the intermediate test, the exam, which lasts a total of 75 minutes, is considered passed if at least sufficient is achieved both in the test with closed answers and open questions. The final grade is made up of the weighted arithmetic average of the two grades obtained. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment.

Exam language

italiano

Type D and Type F activities

primo semestre (lauree) From 9/28/20 To 12/23/20
years Modules TAF Teacher
Future matters D Alessandro Bucciol (Coordinatore)
Future matters D Alessandro Bucciol (Coordinatore)
secondo semestre (lauree) From 2/15/21 To 6/1/21
years Modules TAF Teacher
Discovering fair trade D Angelo Bonfanti (Coordinatore)
Business skills in action D Angelo Bonfanti (Coordinatore)
Design and Evaluation of Economic and Social Policies D Federico Perali (Coordinatore)
Public debate and scientific writing - 2020/2021 D Martina Menon (Coordinatore)
Wake up Italia - 2020/2021 D Sergio Noto (Coordinatore)
List of courses with unassigned period
years Modules TAF Teacher
Ciclo di video conferenze: "L’economia del Covid, Verona e l’Italia. Una pandemia che viene da lontano?" - 2020/21 D Sergio Noto (Coordinatore)
Ciclo tematico di conferenze (on-line): “Come saremo? Ripensare il mondo dopo il 2020” - 2020/21 D Federico Brunetti (Coordinatore)
Marketing plan - 2020/21 D Virginia Vannucci (Coordinatore)
1° 2° Programming in Matlab D Marco Minozzo (Coordinatore)
1° 2° 3° Data Analysis Laboratory with R (Verona) D Marco Minozzo (Coordinatore)
1° 2° 3° Data Visualization Laboratory D Marco Minozzo (Coordinatore)
1° 2° 3° Python Laboratory D Marco Minozzo (Coordinatore)
1° 2° 3° Data Science Laboratory with SAP D Marco Minozzo (Coordinatore)
1° 2° 3° Advanced Excel Laboratory (Verona) D Marco Minozzo (Coordinatore)
1° 2° 3° Excel Laboratory (Verona) D Marco Minozzo (Coordinatore)
1° 2° 3° Programming in SAS D Marco Minozzo (Coordinatore)

Career prospects


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