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
Queste informazioni sono destinate esclusivamente agli studenti e alle studentesse già iscritti a questo corso. Se sei un nuovo studente interessato all'immatricolazione, trovi le informazioni sul percorso di studi alla pagina del corso:
Laurea in Servizi giuridici per imprese, amministrazioni e no-profit - Immatricolazione dal 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
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2° Year activated in the A.Y. 2023/2024
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1 module between the following1 module between the following3° Year activated in the A.Y. 2024/2025
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3 modules among the following| Modules | Credits | TAF | SSD |
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1 module between the following1 module between the following| Modules | Credits | TAF | SSD |
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3 modules among the following| Modules | Credits | TAF | SSD |
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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.
Taxation law of the third sector (2024/2025)
Teaching code
4S009861
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
Period
2° periodo lezioni (2B) dal Apr 4, 2025 al May 24, 2025.
Courses Single
Authorized
Learning objectives
The course is intended to provide the student with the knowledge of the main tools of the Italian tax system, with particular reference to the principles for the qualification and the determination of the income of the bodies that are included among the third sector entities and to the VAT regime of the transactions carried out to achieve their institutional aims.
At the end of the course, the student will be able to analyse and elaborate on the provisions on income taxation of third sector organisations and on indirect taxation of the operations they carry out; to formulate autonomous judgements on actual cases; to use an adequate legal method and an appropriate and specific legal jargon.
Prerequisites and basic notions
No specific prior knowledge is required.
Program
he program consists of the following macro-topics:
1. Introduction to the taxation of public and third sector entities
2. Direct taxes
3. VAT
4. Local governments
5. the Third Sector Code and Third Sector Entities
6. Social enterprises
Bibliography
Didactic methods
The course lasts 42 hours and will be held in Italian with the support of previously indicated slides and study materials. The course will be partly in the presence and partly at a distance. Students will also be invited to conduct independent research on selected topics following flipped learning and group-based learning methodologies.
Learning assessment procedures
The exam will be held in oral form. The aim 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.
Evaluation criteria
In evaluating the tests, the following three criteria will be 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. For those attending, the degree of participation of the student during the lessons and research conducted individually or in groups will also be taken into account
Criteria for the composition of the final grade
The final grade is made up of the arithmetic mean of the two grades obtained in the two parts (oral and research)
Exam language
italiano
