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..

Academic year:
Definition of lesson periods
Period From To
Primo semestre Sep 15, 2014 Jan 9, 2015
Secondo semestre Feb 19, 2015 May 29, 2015
Exam sessions
Session From To
prove intermedie (primo semestre) Nov 3, 2014 Nov 7, 2014
sessione invernale Jan 12, 2015 Feb 18, 2015
prove intermedie (secondo semestre) Apr 13, 2015 Apr 17, 2015
sessione estiva Jun 4, 2015 Jul 11, 2015
sessione autunnale Aug 24, 2015 Sep 9, 2015
Degree sessions
Session From To
sessione autunnale Dec 12, 2014 Dec 19, 2014
sessione invernale Apr 8, 2015 Apr 10, 2015
sessione estiva Sep 10, 2015 Sep 11, 2015
Holidays
Period From To
festività natalizie Dec 22, 2014 Jan 5, 2015
festività pasquali Apr 3, 2015 Apr 7, 2015
vacanze estive Aug 10, 2015 Aug 22, 2015

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 F G L M P R S T Z

Bonfanti Angelo

symbol email angelo.bonfanti@univr.it symbol phone-number 045 802 8292

Brentari Eugenio

symbol email eugenio.brentari@univr.it

Brunetti Federico

symbol email federico.brunetti@univr.it symbol phone-number 045 802 8494

Cantele Silvia

symbol email silvia.cantele@univr.it symbol phone-number 045 802 8220 (VR) - 0444 393943 (VI)

Carlotto Ilaria

symbol email ilaria.carlotto@univr.it symbol phone-number 045 802 8264

Corsi Corrado

symbol email corrado.corsi@univr.it symbol phone-number 045 802 8452 (VR)

Cubico Serena

symbol email serena.cubico@univr.it symbol phone-number 045 802 8132

De Crescenzo Veronica

symbol email veronica.decrescenzo@univr.it symbol phone-number 045 802 8163

Durastante Paolo

symbol email paolo.durastante@univr.it symbol phone-number 0444962826

Faccincani Lorenzo

symbol email lorenzo.faccincani@univr.it symbol phone-number 045 802 8610

Fiorentini Riccardo

symbol email riccardo.fiorentini@univr.it symbol phone-number 0444 393934 (VI) - 045 802 8335(VR)

Fioroni Tamara

symbol email tamara.fioroni@univr.it symbol phone-number 0458028489

Lionzo Andrea

symbol email andrea.lionzo@univr.it

Minozzo Marco

symbol email marco.minozzo@univr.it symbol phone-number 045 802 8234

Peluso Eugenio

symbol email eugenio.peluso@univr.it symbol phone-number 045 8028104

Peretti Alberto

symbol email alberto.peretti@univr.it symbol phone-number 0444 393936 (VI) 045 802 8238 (VR)

Pertile Paolo

symbol email paolo.pertile@univr.it symbol phone-number 045 802 8438

Pichler Flavio

symbol email flavio.pichler@univr.it symbol phone-number 045 802 8273

Rossignoli Francesca

symbol email francesca.rossignoli@univr.it symbol phone-number 0444 393941 (Ufficio Vicenza) 0458028261 (Ufficio Verona)

Rutigliano Michele

symbol email michele.rutigliano@univr.it symbol phone-number 0458028610

Signori Paola

symbol email paola.signori@univr.it symbol phone-number 0444 393942 (VI) 045 802 8492 (VR)

Sommacal Alessandro

symbol email alessandro.sommacal@univr.it symbol phone-number 045 802 8716

Tescaro Mauro

symbol email mauro.tescaro@univr.it symbol phone-number 045 802 8880

Trabucchi Giuseppe

symbol email giuseppe.trabucchi@univr.it

Zago Angelo

symbol email angelo.zago@univr.it symbol phone-number 045 802 8414

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
6
C
IUS/09
9
A
SECS-P/01
9
A
SECS-S/06
ModulesCreditsTAFSSD
9
B
IUS/04
9
B
SECS-P/01
9
B
SECS-P/03
9
B
SECS-S/01

1° Year

ModulesCreditsTAFSSD
9
A
IUS/01
6
C
IUS/09
9
A
SECS-P/01
9
A
SECS-S/06

2° Year

ModulesCreditsTAFSSD
9
B
IUS/04
9
B
SECS-P/01
9
B
SECS-P/03
9
B
SECS-S/01
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

Coordinatore

Stefano Zagà

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

IUS/12 - TAX LAW

Period

secondo semestre triennali dal Feb 20, 2017 al Jun 1, 2017.

Learning outcomes

The course aims to provide students with a basic knowledge of relevant constitutional principles in the national tax system, rights and duties of the taxpayer, as well as direct taxes, and VAT

Program

The course includes 48 hours of lectures.
The program is divided into 2 parts.
In the first part of the course the following topics will be examined: the sources; the interpretation of tax laws; rights and duties of the taxpayer (tax return and payment obligations); the right/duty to apply withholding taxes and third-party withholding tax scheme; personal income tax (Irpef).
The second part of the course will be oriented to the study of corporate income tax (Ires) and Value Added Tax (VAT).
In addition to the coursebook, the student shall prove knowledge and ability to comment the relevant provisions of the Italian Constitution for tax purposes, the key provisions of the Statute of taxpayers' rights (l. N. 212 of 2000), the Consolidated Income Tax Code, the Presidential Decree n. 600 of 1973, the Presidential Decree n. 633 of 1972 and the Directive no. 2006/112 / EC. It is therefore recommended, throughout the study, a steady consultation of the texts available on the website: https://def.finanze.it/DocTribFrontend/RS2_HomePage.jsp

ANALYTICAL CONTENTS

PART ONE

- Concept and classification of charges
- Sources, interpretation of tax laws, tax avoidance and abuse of rights
- Legal structure of charges
- The rights and duties of the taxpayer: tax return and payment obligations
- Accounting requirements
- The right/duty to apply withholding taxes and third-party withholding tax scheme
- The right / duty to offset
- Personal income tax: evolution in the rules; General principles and income categories


PART TWO

- The regulation of business income
- Corporate income tax: the regime for commercial entities, non-commercial entities and non-resident entities; corporate groups
- VAT
- The prerequisite of VAT and "ratios" of the ability to pay it affected
- The transactions relevant for VAT purposes: supply of goods and provision of services
- Subjective condition: the pursuit of undertakings, trades and professions
- Territorially of the relevant transaction
- The moment when the relevant transaction has taken place and the tax is chargeable
- Disposals to non-EU States
- Imports
- The intra-Community transactions
- Exempted transactions
- Right / duty to offset
- Right to deduct VAT on purchases.


TEXTS REQUIRED:
S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2016, pp. 1 – 119, 141 – 176, 203 –238.

For further insights on VAT: M.G. ORTOLEVA, L'Imposta sul Valore Aggiunto sulle operazioni transnazionali, Quiedit, 2013.

Examination Methods

ATTENDANCE
Recommended


EXAMS:
The exam - whose aim is to assess the knowledge of the basic legal concepts of the discipline, the ability to use a technical-legal language appropriate to link the various regulatory schemes as well as to understand The ratio - takes place as described below.

EXAM BY MID-WRITTEN TEST "WITH PARTIAL MARK"
For students (attending and not-attending) who want to take the intermediate exam "with partial mark", the same consists of two written examinations.
The first, concerning the topics covered in the first part of the course shall consist of:
• a total of four open-ended questions aimed at assessing the ability of the student to use a proper technical and legal language, and the ability to develop reasoned solutions based on the link between the different schemes. Duration 60 minutes. To achieve minimum mark (18/30) the student must respond appropriately to 2 questions out of 4 at least.
The mark of this test shall be valid only for the first examination period (two exam sessions) at the end of the lectures.
The second, concerning the topics covered in the second part of the course shall consist of:
• a total of four open-ended questions aimed at assessing the ability of the student to use a proper technical and legal language, and the ability to develop reasoned solutions based on the link between the different schemes. Duration 60 minutes. To achieve minimum mark (18/30) the student must respond appropriately to 2 questions out of 4 at least.
The exam is passed with at least the minimum mark achieved in both tests. The final grade consists of the simple arithmetic mean of the two marks obtained in the two written examinations (rounded down).
It does not affect the possibility for the student to take the oral test ("supplementary oral test") over the entire program in order to improve the final overall mark. In this case, the student must inform professor within 5 days from the date of publication of the final outcome of the written examination.


"GLOBAL" EXAM
Students who decide not to take the intermediate exam and the Students who do not overcome such mid-term test shall take the oral examination on the whole program.

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Type D and Type F activities

Academic year:

Modules not yet included

Career prospects


Module/Programme news

News for students

There you will find information, resources and services useful during your time at the University (Student’s exam record, your study plan on ESSE3, Distance Learning courses, university email account, office forms, administrative procedures, etc.). You can log into MyUnivr with your GIA login details.

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