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.
Course calendar
The Academic Calendar sets out the degree programme lecture and exam timetables, as well as the relevant university closure dates..
Period | From | To |
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Primo Semestre Triennali | Sep 18, 2017 | Jan 12, 2018 |
Secondo Semestre Triennali | Feb 19, 2018 | Jun 1, 2018 |
Corsi intensivi estivi (Alba di Canazei) | Jul 9, 2018 | Aug 3, 2018 |
Session | From | To |
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Prove Parziali Primo Semestre | Nov 6, 2017 | Nov 10, 2017 |
Esami Sessione Invernale triennali 2017 | Jan 15, 2018 | Feb 16, 2018 |
Prove Parziali Secondo Semestre | Apr 9, 2018 | Apr 13, 2018 |
Esame sessione estiva triennali | Jun 4, 2018 | Jul 6, 2018 |
Esami sessione autunnale 2018 | Aug 27, 2018 | Sep 14, 2018 |
Session | From | To |
---|---|---|
Lauree sessione autunnale (validità a.a. 2016/17) | Nov 27, 2017 | Nov 28, 2017 |
Lauree sessione invernale (validità a.a. 2016/17) | Apr 4, 2018 | Apr 6, 2018 |
Lauree sessione estiva (validità a.a. 2017/18) | Sep 10, 2018 | Sep 11, 2018 |
Period | From | To |
---|---|---|
All Saints Day | Nov 1, 2017 | Nov 1, 2017 |
Festa Immacolata Concezione | Dec 8, 2017 | Dec 8, 2017 |
attività sospese (Natale) | Dec 23, 2017 | Jan 7, 2018 |
Easter break | Mar 30, 2018 | Apr 3, 2018 |
Liberation Day | Apr 25, 2018 | Apr 25, 2018 |
attività sospese (Festa dei lavoratori) | Apr 30, 2018 | Apr 30, 2018 |
Labour Day | May 1, 2018 | May 1, 2018 |
Patron Saint Day | May 21, 2018 | May 21, 2018 |
attività sospese estive | Aug 6, 2018 | Aug 24, 2018 |
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.
Academic staff
Borello Giuliana
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 enrollment year.
1° Year
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2° Year activated in the A.Y. 2018/2019
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3° Year activated in the A.Y. 2019/2020
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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.
Principles of taxation (2019/2020)
Teaching code
4S00411
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
Period
Second semester bachelor degree dal Feb 17, 2020 al Jun 5, 2020.
Learning outcomes
The course aims to provide students with a basic knowledge of relevant constitutional principles in the national tax system, on the rights and obligations of the taxpayer, on direct taxes (income tax and IRES) and VAT, both from the European and national perspective.
Program
PRESENTATION OF THE COURSE
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.
BOOKS
A. Contrino, E. della Valle, E. Marello, A. Marcheselli, G. Marini, S. M. Messina, M. Trivellin, Fondamenti di diritto tributario, Cedam, Padova, 2020, pp. 1-55,67-160,172-216,243-249 (escluso par. 11), 265-318, 387-395 (escluso par. 6).
S. LA ROSA, Principi di diritto tributario, Giappichelli, Torino, 2020, pp. 1 – 116, 139 – 174, 201 –236.
For further information see: M.G. ORTOLEVA, L'Imposta sul Valore Aggiunto sulle operazioni transnazionali, Quiedit, 2013.
Author | Title | Publishing house | Year | ISBN | Notes |
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A. Contrino, E. della Valle, E. Marello, A. Marcheselli, G. Marini, S. M. Messina, M. Trivellin | Fondamenti di diritto tributario | CEDAM | 2020 | ||
S. LA ROSA | Principi di diritto tributario | Giappichelli | 2020 | 9788892132320 |
Examination Methods
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 two 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 30 minutes.
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 two 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 30 minutes.
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.
Type D and Type F activities
years | Modules | TAF | Teacher | |
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1° | An Introduction to the History of Economics and Business Economics | D |
Sergio Noto
(Coordinator)
|
|
1° 2° 3° | Advanced Excel Laboratory (Vicenza) | D |
Marco Minozzo
(Coordinator)
|
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1° 2° 3° | Excel Laboratory (Vicenza) | D |
Marco Minozzo
(Coordinator)
|
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: only in this way will you be able to receive notification of all the notices from your teachers and your secretariat via email and also via the Univr app.