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 |
---|---|---|
primo semestre (lauree) | Sep 20, 2021 | Jan 14, 2022 |
Periodo generico | Oct 1, 2021 | May 31, 2022 |
secondo semestre (lauree) | Feb 21, 2022 | Jun 1, 2022 |
Session | From | To |
---|---|---|
sessione invernale | Jan 17, 2022 | Feb 18, 2022 |
sessione estiva | Jun 6, 2022 | Jul 15, 2022 |
sessione autunnale | Aug 22, 2022 | Sep 16, 2022 |
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.
Academic staff
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
Modules | Credits | TAF | SSD |
---|
2° Year activated in the A.Y. 2022/2023
Modules | Credits | TAF | SSD |
---|
3° Year activated in the A.Y. 2023/2024
Modules | Credits | TAF | SSD |
---|
Modules | Credits | TAF | SSD |
---|
Modules | Credits | TAF | SSD |
---|
Modules | Credits | TAF | SSD |
---|
Modules | Credits | TAF | SSD |
---|
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.
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.
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | Marketing plan | D |
Virginia Vannucci
(Coordinator)
|
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | Economics, financial statement and control of Italian healthcare and social care organizations | D |
Paolo Roffia
(Coordinator)
|
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | AN INTRODUCTION TO LATEX TYPESETTING SYSTEM | D |
Alberto Peretti
(Coordinator)
|
years | Modules | TAF | Teacher |
---|---|---|---|
1° 2° | What paradigms beyond the pandemic? Individual vs. Society, Private vs. Public | D |
Federico Brunetti
(Coordinator)
|
Principles of taxation (2023/2024)
Teaching code
4S00411
Teacher
Coordinator
Credits
6
Language
Italian
Scientific Disciplinary Sector (SSD)
IUS/12 - TAX LAW
Period
Primo semestre (lauree) dal Sep 25, 2023 al Jan 19, 2024.
Courses Single
Authorized
Learning objectives
This course aims to allow students to be prepared on the Constitutional principles concerning the Italian Tax system, on the rights and obligations of taxpayers, on the direct taxations as well as on VAT. At the end of the lessons the student has to prove to know the important Constitutional Principles for Tax field, the rules for the taxation concerning individuals or legal persons, and the general criteria on indirect taxation system of domestic and international trade (VAT).
Prerequisites and basic notions
No prior knowledge is required
Program
The course includes 48 hours of frontal teaching, as well as seminars on specific topics of greatest interest. The program will be divided into 2 parts. The first part of the course will deal with: - the sources; the interpretation of tax laws; the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution, direct taxes (Irpef and Ires). The second part of the course will be devoted mainly to VAT. In addition to the textbook, the Student must demonstrate, during the examination, that they know and be able to comment on the provisions of the Italian Constitution relevant for tax purposes, the provisions of the TUIR, of Presidential Decree no. 633/72 and the Directive n. 2006/112 / EC object of the program and indicated in detail in the e-learning. Therefore, during the study, constant consultation of the regulatory texts available on the website www.normattiva.it is recommended. ANALYTICAL PROGRAM I. TAXES AND TAX REGULATIONS a. Notions and classifications of taxes: the distinction between taxes and duties and the structural elements of the tax b. Constitutional principles and sources c. The interpretation of tax laws d. The rights and duties of the taxpayer: the declaration and payment obligations e. The right - duty to operate withholding taxes and tax substitution II. VAT: indirect taxes within the framework of Italian taxation 2. Value added tax: origin, structure and object 2.1. The scope of application of the tax: 2.2. Taxable persons 2.2.1 the permanent establishment 2.3. The objective requirement 2.4. The territoriality of the operations 2.5. The moment of imposition 2.6. The methods of applying the tax and the obligations of taxable persons: invoicing, settlement and annual return 2.7. The revenge 2.8. The right to deduct 2.8.1 The extent of the deductible tax: the so-called prorate 2.8.2 The immediacy of the right, the adjustments of deduction and the deadline for exercising the deduction 3. Notes on intra-EU transactions and transfers export III. IRPEF 3.1. The subject of the taxes and the role of the categories of income 3.2 General framework and characteristics of the tax 3.3 The taxability of income deriving from illegal activities and "possession" as a criterion for the subjective attribution of income 3.4 Taxable persons 3.5 Tax residence and principles general territorial delimitation of taxable income 3.6 The categories of income: general characteristics and structural rules A) Income from land B) Income from capital C) Income from employment D) Income from self-employment E) Income from business F) Other income 3.7 Determination of the tax base and the “debit” or “credit” tax 3.8 The taxation regime for partnerships and family businesses IV. IRES 4.1 General framework and characteristics of the tax 4.2 Taxable persons 4.3 Tax residence and related general principles of taxation 4.4 The requirement of commerciality, "third sector entities" and "social enterprises" 4.5 Determination of the tax base and of the tax for the various IRES taxable persons
Bibliography
Didactic methods
The course lasts 48 hours (6 CFU) and will be held in Italian with the support of previously indicated slides and study materials (eg legislation and jurisprudence of the European Union).
Learning assessment procedures
The purpose of the exam 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. The exam takes place in the manner described below. A) For students who intend to take advantage of the option of taking the "partial vote" intermediate test, the exam consists of two tests. The first test (intermediate "partial vote" test), concerning the topics covered in the first part of the course (the sources; the interpretation of tax laws; VAT) consists of: - a closed-ended test and multiple (30% of the evaluation), evaluated out of thirty, is made up of 12 questions: one point is assigned for each correct answer; ¼ of a point is subtracted for each error; for each answer not given no point is awarded. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The first test, lasting a total of 40 minutes, is passed if at least the pass is achieved both in the closed-ended test and in the open questions. The grade of the mid-term exam remains valid only for the first exam session (two sessions) following attendance. The test is open to all attending and non-attending students. Without prejudice to the possibility for the student to take the oral test in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. The second test, concerning the topics covered in the second part of the course (the rights and duties of the taxpayer: the declaration and payment obligations; the right and duty to operate withholding taxes and tax substitution; IRPEF AND SUBJECTS LIABILITIES IRES) consists of: - a closed and multiple choice test (30% of the evaluation), evaluated out of thirty, is made up of 12 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. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 7/12 - number 2 open questions (70% of the evaluation) aimed at evaluating the ability to connect between the themes. This test lasts 20 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least one question out of two. The second test, lasting a total of 40 minutes, is passed if the pass is achieved both in the closed-ended test and in the open questions. B) Students who decide not to take the intermediate test, Students who do not pass the intermediate test or refuse the grade of the intermediate test must take the exam according to the following modality: - a closed and multiple choice test (30% of the evaluation ), evaluated out of thirty, is made up of 30 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. This test lasts 45 minutes. To achieve the sufficiency (18/30) it is necessary to score a minimum score of 18/30 - n. 3 open questions (70% of the evaluation) aimed at evaluating the ability to link the themes. This test lasts 30 minutes. To achieve the sufficiency (18/30) it is necessary to answer at least two out of three questions. The exam, lasting a total of 75 minutes, is passed if at least a pass is achieved both in the closed-ended test and in the open questions.
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
A) Students have the right to take the "partial vote" intermediate test, the exam is considered passed and at least a pass is achieved in both tests. The final grade is made up of the simple arithmetic mean of the two grades obtained in the two parts. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment. B) For students who do not take the intermediate test, for those who do not pass the intermediate test or refuse the grade of the intermediate test, the exam, which lasts a total of 75 minutes, is considered passed if at least sufficient is achieved both in the test with closed answers and open questions. The final grade is made up of the weighted arithmetic average of the two grades obtained. Without prejudice to the possibility for the student to take the oral test on the entire program in order to improve the overall grade and the faculty for the teacher to arrange the oral test in order to refine the assessment.
Exam language
italiano
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.
Graduation
Student mentoring
Gestione carriere
Linguistic training CLA
Internships
The curriculum of the three-year degree courses (CdL) and master's degree courses (CdLM) in the economics area includes an internship as a compulsory training activity. Indeed, the internship is considered an appropriate tool for acquiring professional skills and abilities and for facilitating the choice of a future professional outlet that aligns with one's expectations, aptitudes, and aspirations. The student can acquire further competencies and interpersonal skills through practical experience in a work environment.
Student login and resources
Modalità di frequenza, erogazione della didattica e sedi
Le lezioni di tutti gli insegnamenti del corso di studio, così come le relative prove d’esame, si svolgono in presenza.
Peraltro, come ulteriore servizio agli studenti, è altresì previsto che tali lezioni siano registrate e che le registrazioni vengano messe a disposizione sui relativi moodle degli insegnamenti, salvo diversa comunicazione del singolo docente.
La frequenza non è obbligatoria.
Maggiori dettagli in merito all'obbligo di frequenza vengono riportati nel Regolamento del corso di studio disponibile alla voce Regolamenti nel menu Il Corso. Anche se il regolamento non prevede un obbligo specifico, verifica le indicazioni previste dal singolo docente per ciascun insegnamento o per eventuali laboratori e/o tirocinio.
È consentita l'iscrizione a tempo parziale. Per saperne di più consulta la pagina Possibilità di iscrizione Part time.
Le sedi di svolgimento delle lezioni e degli esami sono le seguenti