1) Criminal part:
G. De Vero, La responsabilità penale delle persone giuridiche, Milano, Giuffrè, 2008, ISBN 978-88-1414717-3 (excluding the following pages: 69-114, 261-304 e 327-363).
2) tax part:
FREQUENTING STUDENTS
class notes and ppt, together with the documents put at disposal by the teacher
NOT FREQUENTING STUDENTS
F. Tesauro, Istituzioni di diritto tributario. Parte Generale, Milano, UTET, 13 ed. 2017, only pages 161-199 and 313-351;
F. Tesauro, Istituzioni di diritto tributario. Parte Speciale, Milano, UTET, 2016,only pages 73-97 e 186-221.
Learning Objectives
KNOWLEDGE:
The aim of the course is to provide the student with knowledge of the general rules on company taxation and the fundamental principles of corporate liability. In particular, as regards taxation, the course aims to provide a basic knowledge of the principles and techniques that govern the taxation of income produced by commercial companies and of the tax system of corporate reorganization operations.
With regard to the offender's responsibility, the course aims to teach the nature and functions of this responsibility, especially regarding the criteria for imputation and the sanctioning mechanisms and the exclusion / reduction of responsibility.
CAPACITY':
A) Ability to address the main issues that arise in taxation and corporate responsibility, both in terms of legislative choices and application interpretation.
B) Ability to search for normative, bibliographic material and their use for the purposes of setting up legal problems.
SKILLS:
On a general level, a predisposition to understand the reason for the problems that arise in the matter, assuming a perspective aimed at the argumentation and justification of the possible solutions, rather than the acquisition of definitive notions. More specifically, sensitivity to the tax consequences of entrepreneurial choices and the relationship between corporate responsibility and the general principles inferable from our Constitution; ability to create links between knowledge acquired in other fields of knowledge (eg hierarchy of sources, interpretation of the judge, criminal law, general part) and those related to taxation and corporate responsibility.
Prerequisites
Students must have passed the exams in: Constitutional Law (Diritto costituzionale
generale), Private Law (Diritto Privato I), Criminal law (Diritto penale I), Tax Law.
Teaching Methods
Lectures, during which the examination of the principles and norms will be alternated with the analysis of the main applicative profiles with reference to the guidelines of the practice and internal and international jurisprudential cases.
Furthermore, seminars and conferences will take place with scholars and professionals or official from the Tax Administration
Further information
In order to attend the course, students shall subscribe to the MOODLE Platform by the first week of lessons. The attendance of the registered students will be verified by roll call on a random basis. Students enrolled in the course are required to notify the teacher before the beginning of each lesson if they are absent, writing an e-mail with the subject: "justification". A maximum of 5 justifications will be allowed.
Type of Assessment
Oral examination. It will consist of two parts -which can be taken separately- one about the criminal part and the other concerning the fiscal profiles. The evaluation will include, as well as the ability to answer the question, the ability to make connections between different scopes as well as the appropriateness of the legal language used
Course program
As far as the responsibility of the company is to be committed, the course will concern the discipline contained in the legislative decree n. 231 of 2001 and will be divided into two parts. The first will focus on some general issues, having regard especially to the reasons for a punitive system having as a recipient the institution, as well as to the peculiarities of this system arising from the particular structure of the institution. In the second part, some more specific aspects of the discipline will be examined: the guarantee principles, the responsible subjects, the predicate crimes, the subjective imputation criteria, with particular reference to the organizational models and the conditions of exemption from liability, the sanctioning system.
1) Special Part, concerning:
- the analysis of the tax regime following the choice of the structure through which the business activity is carried out;
- the analysis of the fiscal variables to which an enterprise can meet and the possible defensive strategies;
- analysis of the current regulatory framework that regulates tax offenses pursuant to Legislative Decree no. 74/2000