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 magistrali) Oct 4, 2021 Dec 17, 2021
secondo semestre (lauree magistrali) Feb 21, 2022 May 13, 2022
Exam sessions
Session From To
sessione invernale Jan 10, 2022 Feb 18, 2022
sessione estiva May 23, 2022 Jul 8, 2022
sessione autunnale Aug 22, 2022 Sep 23, 2022
Degree sessions
Session From To
sessione autunnale (validità a.a. 2020/2021) Dec 6, 2021 Dec 10, 2021
sessione invernale (validità a.a. 2020/2021) Apr 6, 2022 Apr 8, 2022
sessione estiva (validità a.a. 2021/2022) Sep 5, 2022 Sep 6, 2022

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 F G L M N O P R S T Z

Broglia Angela

angela.broglia@univr.it 045 802 8240

Campedelli Bettina

bettina.campedelli@univr.it 045 802 8416

Corbella Silvano

silvano.corbella@univr.it 045 802 8217

Farinon Paolo

paolo.farinon@univr.it 045 802 8169 (VR) 0444/393939 (VI)

Florio Cristina

cristina.florio@univr.it 045 802 8296

Genovese Anna

anna.genovese@univr.it 0458028233

Lai Alessandro

alessandro.lai@univr.it 045 802 8574

Messina Sebastiano Maurizio

sebastianomaurizio.messina@univr.it 045 802 8052

Minozzo Marco

marco.minozzo@univr.it 045 802 8234

Noto Sergio

elefante@univr.it 045 802 8008

Ortoleva Maria Grazia

mariagrazia.ortoleva@univr.it 045 802 8052

Pasquariello Federica

federica.pasquariello@univr.it 045 802 8233

Polin Veronica

veronica.polin@univr.it 045 802 8267

Rossignoli Francesca

francesca.rossignoli@univr.it 0444 393941 (Ufficio Vicenza) 0458028261 (Ufficio Verona)

Santi Flavio

flavio.santi@univr.it 045 802 8239

Sclip Alex

alex.sclip@univr.it

Stacchezzini Riccardo

riccardo.stacchezzini@univr.it 045 802 8186

Testa Federico

federico.testa@univr.it +39 045 802 8221

Zarri Luca

luca.zarri@univr.it 045 802 8101

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
2 MODULES AMONG THE FOLLOWING
Prova finale
12
E
-

2° Year

ModulesCreditsTAFSSD
2 MODULES AMONG THE FOLLOWING
Prova finale
12
E
-
Modules Credits TAF SSD
Between the years: 1°- 2°1 MODULE BETWEEN THE FOLLOWING
Between the years: 1°- 2°
Between the years: 1°- 2°

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

4S009795

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo semestre (lauree magistrali) dal Oct 3, 2022 al Dec 23, 2022.

Learning objectives

The course aims to provide students with specific training of constitutional principles relevant in the Italian tax system, of the rules regarding the procedure for determination, assessment and collection of taxes and of penalities. Training is completed by the study of IRES and VAT. Alongside the lectures, there will be invited experts on some specific topics and will be held useful exercises to check the ripeness and the level of growth in learning the material and the use of interpretative tools. Finally, using the e-learning platform of the University, students have access to all didactic materials used during the lessons and exercises, in order to simplify individual training for final evaluation.

Prerequisites and basic notions

Knowledge of the fundamental notions of the functioning of the Italian tax system

Program

The course aims to provide students with specific preparation on the relevant constitutional principles in the Italian tax system, on those that regulate the administrative procedure for determining, assessing, collecting taxes and imposing penalties. The training is then completed by the study of IRES and VAT. ANALYTICAL PROGRAM The program will be divided into 2 parts. In the first part of the course - GENERAL PART - the following topics will be dealt with: A) SOURCES OF TAX LAW and TAX REGULATIONS 1. Interpretation of tax laws 2. Interpretative guidelines of tax authorities 3. Avoidance or abuse of law 4. The effectiveness of the tax rules over time 5. The effectiveness of the tax rules in the space B) THE TAX OBLIGATION: NATURE, STRUCTURE AND SUBJECTS 1. The tax relationship: power, procedure, obligation 2. Distinctions concerning the profile objective of the tax 3. The taxable person. The tax code and tax domicile 4. The plurality of taxable persons 5. Unavailability of the tax obligation? C) THE APPLICATION OF TAXES: FORMS, ACTIVITIES OF TAXPAYERS AND TAX CONTROLS 1. The notion of obligation and the tax return 2. The controls of the return: automated, substantive formal 3. The powers of investigation 4. The defects of the activity preliminary investigation and the related consequences 5. The right to be heard "endoprocedimentale" 6. The principle of good faith and the protection of the taxpayer's trust 7. The taxpayer Guarantor 8. The right to appeal and similar institutes 9. The assessment : tax deeds and types of assessment 10. The tax deed: Notification, deadlines, motivation, signing, invalidity, enforceability of tax deeds 11. assessment in rectification 11.1 assessment of natural persons: (a) analytical; (b) summary 11.2 The assessment of companies and professionals: (a) accounting analysis; (b) analytical-inductive; (c) indices of fiscal reliability; (d) inductive-non-accounting .. 12. The official assessment 13. "Uniqueness" and "globality" of the assessment: the partial assessment and the supplementary / modifying assessment 14. The anti-avoidance assessment 15. The institutes defatting of the dispute: The active repentance. Compliance with the tax act. The assessment with adhesion. Complaint-mediation and judicial conciliation (hints and referral). The tax transaction. Tax self-defense 16. Tax collection: 16.1 Direct withholding taxes. Direct payment 16.2 Compulsory collection. The active subject. Collection by role. The payment folder. The notice of assessment immediately enforceable. The tax injunction. The prescription. In the second part of the course - SPECIAL PART - the following topics will be covered: A. BUSINESS INCOME IN RELATIONS WITH ABROAD 1. Credit for taxes paid abroad 2. Permanent establishment 3. Transfer pricing. 4. The CFC regime 5. The branch exemption 6. The transfer of tax residency out and in 7. Hybrid misalignments 8. The preventive agreements of multinational companies B) EUROPEAN TAXATION 1. Negative harmonization through directives on direct taxation 2. The ATAD Directive C) INTERNATIONAL TAXATION 1. The connection criteria and international double taxation 2. The conventions against double taxation D) INTERNATIONAL VAT 1. Territoriality of the supply of goods and provision of services (general rule art. 7-ter and exceptions art. 7-quater - 7-septies direct e-commerce 2. The permanent VAT organization 3. Tax payers in foreign transactions and tax representation 4. Intra-community transactions 5. Transfer to export Regular exporter 6. Imports

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 will be held in Italian with the support of slides and study materials previously indicated (eg legislation and jurisprudence of the European Union). In addition to the lectures, experts will be invited on some specific and most interesting topics. Finally, exercises will be held useful to verify the maturation and the level of growth in learning the subject and in the use of interpretative tools. Using the University e-learning platform, it will be possible to access all the teaching material used in the lessons and exercises, with the aim of allowing easier preparation for the scheduled assessment tests.

Learning assessment procedures

The exam consists of a written and an oral test. The written test consists of a closed and multiple choice test (1/2 evaluation) whose purpose is to evaluate the learning of the main concepts developed in the course; the test (30% of the evaluation) is graded out of thirty and consists of 20 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. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 12/20. The oral exam (70% of the assessment) is aimed at verifying the ability to connect between the topics covered in the course and the interpretation and application of the provisions and is subject to the achievement of sufficiency (18/30) in the written test.

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

The exam is considered passed if at least 18 out of thirty are obtained on both tests. The final grade is given by the arithmetic-weighted average of the result of the written and oral tests.

Exam language

italiano

Type D and Type F activities

Nei piani didattici di ciascun Corso di studio è previsto l’obbligo di conseguire un certo numero di crediti formativi mediante attività a scelta (chiamate anche "di tipologia D e F").

Oltre che in insegnamenti previsti nei piani didattici di altri corsi di studio e in certificazioni linguistiche o informatiche secondo quanto specificato nei regolamenti di ciascun corso, tali attività possono consistere anche in iniziative extracurriculari di contenuto vario, quali ad esempio la partecipazione a un seminario o a un ciclo di seminari, la frequenza di laboratori didattici, lo svolgimento di project work, stage aggiuntivo, eccetera.

Come per ogni altra attività a scelta, è necessario che anche queste non costituiscano un duplicato di conoscenze e competenze già acquisite dallo studente.

Quelle elencate in questa pagina sono le iniziative extracurriculari che sono state approvate dal Consiglio della Scuola di Economia e Management e quindi consentono a chi vi partecipa l'acquisizione dei CFU specificati, alle condizioni riportate nelle pagine di dettaglio di ciascuna iniziativa.

Si ricorda in proposito che:
- tutte queste iniziative richiedono, per l'acquisizione dei relativi CFU, il superamento di una prova di verifica delle competenze acquisite, secondo le indicazioni contenute nella sezione "Modalità d'esame" della singola attività;
- lo studente è tenuto a inserire nel proprio piano degli studi l'attività prescelta e a iscriversi all'appello appositamente creato per la verbalizzazione, la cui data viene stabilita dal docente di riferimento e pubblicata nella sezione "Modalità d'esame" della singola attività.

COMPETENZE TRASVERSALI
Scopri i percorsi formativi promossi dal  Teaching and learning centre dell'Ateneo, destinati agli studenti iscritti ai corsi di laurea, volti alla promozione delle competenze trasversali: https://talc.univr.it/it/competenze-trasversali


ATTENZIONE: Per essere ammessi a sostenere una qualsiasi attività didattica, inlcuse quelle a scelta, è necessario essere iscritti all'anno di corso in cui essa viene offerta. Si raccomanda, pertanto, ai laureandi delle sessioni di dicembre e aprile di NON svolgere attività extracurriculari del nuovo anno accademico, cui loro non risultano iscritti, essendo tali sessioni di laurea con validità riferita all'anno accademico precedente. Quindi, per attività svolte in un anno accademico cui non si è iscritti, non si potrà dar luogo a riconoscimento di CFU.

1° periodo lezioni (1A) From 9/16/21 To 10/30/21
years Modules TAF Teacher
The fashion lab (1 ECTS) D Caterina Fratea (Coordinatore)
The fashion lab (2 ECTS) D Caterina Fratea (Coordinatore)
The fashion lab (3 ECTS) D Caterina Fratea (Coordinatore)
primo semestre (lauree) From 9/20/21 To 1/14/22
years Modules TAF Teacher
Marketing plan D Virginia Vannucci (Coordinatore)
Periodo generico From 10/1/21 To 5/31/22
years Modules TAF Teacher
Internationalization and Sustainability. Friends or Enemies? D Angelo Zago (Coordinatore)
Internationalization and Sustainability. Friends or Enemies? D Angelo Zago (Coordinatore)
Internationalization and Sustainability. Friends or Enemies? D Angelo Zago (Coordinatore)
Data Analysis Laboratory with R (Verona) D Marco Minozzo (Coordinatore)
Data Visualization Laboratory D Marco Minozzo (Coordinatore)
Python Laboratory D Marco Minozzo (Coordinatore)
Data Science Laboratory with SAP D Marco Minozzo (Coordinatore)
Advanced Excel Laboratory (Verona) D Marco Minozzo (Coordinatore)
Excel Laboratory (Verona) D Marco Minozzo (Coordinatore)
Programming in Matlab D Marco Minozzo (Coordinatore)
Programming in SAS D Marco Minozzo (Coordinatore)
Samsung Innovation Camp D Marco Minozzo (Coordinatore)
primo semestre (lauree magistrali) From 10/4/21 To 12/17/21
years Modules TAF Teacher
Business & Predictive Analytics for International Firms (with Excel Applications) - 2021/2022 D Angelo Zago (Coordinatore)
What paradigms beyond the pandemic? Individual vs. Society, Private vs. Public D Federico Brunetti (Coordinatore)
Integrated Financial Planning D Riccardo Stacchezzini (Coordinatore)
Modules borrowed from the Faculty of Giurisprudenza
1° periodo lezioni (1B) From 11/5/21 To 12/16/21
years Modules TAF Teacher
The fashion lab (1 ECTS) D Caterina Fratea (Coordinatore)
The fashion lab (2 ECTS) D Caterina Fratea (Coordinatore)
The fashion lab (3 ECTS) D Caterina Fratea (Coordinatore)
secondo semestre (lauree magistrali) From 2/21/22 To 5/13/22
years Modules TAF Teacher
La metodologia SEM applicata allo studio della relazione tra gestione del rischio e performance nelle PMI D Cristina Florio (Coordinatore)
1° 2° Laboratory on research methods for business D Cristina Florio (Coordinatore)
List of courses with unassigned period
years Modules TAF Teacher
How to Enter in a Foreign Market. Theory and Applications - 2021/2022 D Angelo Zago (Coordinatore)

Career prospects


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