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. 2026/2027 A.A. 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
B
IUS/04
6
B
SECS-S/03
One module to be chosen between the following
6
B
SECS-P/03
6
B
SECS-P/03
Two modules to be chosen among the following
9
B
SECS-P/07
9
B
SECS-P/07
9
B
SECS-P/07
5
F
-

2° Year  It will be activated in the A.Y. 2026/2027

ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
One module to be chosen between the following
6
B
SECS-P/12
6
B
SECS-P/02
Two modules to be chosen among the following
9
C
SECS-P/07
9
C
SECS-P/07
9
C
SECS-P/08
Final exam
12
E
-
ModulesCreditsTAFSSD
9
B
IUS/04
6
B
SECS-S/03
One module to be chosen between the following
6
B
SECS-P/03
6
B
SECS-P/03
Two modules to be chosen among the following
9
B
SECS-P/07
9
B
SECS-P/07
9
B
SECS-P/07
5
F
-
It will be activated in the A.Y. 2026/2027
ModulesCreditsTAFSSD
9
C
IUS/12
6
B
SECS-P/11
One module to be chosen between the following
6
B
SECS-P/12
6
B
SECS-P/02
Two modules to be chosen among the following
9
C
SECS-P/07
9
C
SECS-P/07
9
C
SECS-P/08
Final exam
12
E
-
Modules Credits TAF SSD
Between the years: 1°- 2°
One module between the following:
- 1st year - Advanced international accounting - delivered in 2025/2026
- 2nd year - Business valuation - delivered in 2026/2027
9
B
SECS-P/07
9
B
SECS-P/07
Between the years: 1°- 2°
English B2
4
F
-
Between the years: 1°- 2°
12
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

Tax law (advanced)  (2026/2027)

Teaching code

4S009795

Academic staff

Sebastiano Maurizio Messina, Maria Grazia Ortoleva

Coordinator

Sebastiano Maurizio Messina

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

Primo semestre LM dal Sep 28, 2026 al Dec 18, 2026.

Courses Single

Authorized

Lessons timetable MoodleMoodle Seminars 0

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 constitutional principles relevant to taxation and the basic concepts of Value Added Tax (VAT) is required.

Students who need to strengthen this knowledge are encouraged to consult the study materials available on the course Moodle page. Introductory tutoring will also be provided to support students in acquiring and consolidating the prerequisite knowledge needed for successful participation in the course.

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 VAT. ANALYTICAL PROGRAM The program will be divided into 2 parts. In the first part of the course 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: 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.VAT imports

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 examination consists of:
* a multiple-choice test (30% of the final grade), graded on a 30-point scale, consisting of 30 questions. One point is awarded for each correct answer; 0.25 points are deducted for each incorrect answer; unanswered questions receive no points. The test lasts 40 minutes. To obtain a passing mark (18/30), students must achieve a minimum score of 18/30;
* three open-ended questions (70% of the final grade), designed to assess students' ability to analyse issues, establish connections between topics, and develop well-reasoned arguments. This part of the examination lasts 35 minutes. To obtain a passing mark (18/30), students must provide satisfactory answers to at least two of the three questions.
The examination lasts a total of 75 minutes. Students pass the examination only if they achieve a passing mark in both the multiple-choice test and the open-ended questions.
Students attending the course may complete a group project on a topic previously agreed upon with the instructors. The project will be assessed and will result in the award of an additional score ranging from 0 to 3 points.
Students may also take an oral examination covering the entire syllabus in order to improve their overall grade. The instructors likewise reserve the right to require an oral examination where they consider it necessary to complete the assessment.

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

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 final grade is calculated as the weighted average of the marks obtained in the multiple-choice test (30%) and the open-ended questions (70%). Students must achieve a passing mark in both parts of the examination in order to pass the course.
The score awarded for any group project completed is added to the final grade only after the student has obtained a passing mark in both parts of the examination.

Exam language

italiano

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