CORPORATE CRIMINAL LAW: TAX, CORPORATE AND BANKRUPTCY CRIMES

The course starts from the institutional knowledge of criminal law and aims to deepen the incriminatory regulations concerning corporate criminal law, criminal law, bankruptcy and criminal tax law.

Basic notions concerning corporate criminal law, bankruptcy criminal law and criminal tax law
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Basic Commercial and Tax Law.

Criminal law.
The fundamental principles of criminal law .
The notion of crime and its distinctions .
Criminal penalties .
Corporate crimes .
The bankruptcy crimes .
The tax crimes .

1) Mentioned law
2) Class notes
3) Toppan, Tosi, Lineamenti di diritto penale dell’impresa, CEDAM Wolters – Kluwer, last edition

Starting from the sessions of May / June 2022, the examination methods will change.
The exam will consist of a first written test (mandatory) and a subsequent oral exam (optional).
Written test: it will be divided into n. 1 open question of "barrage" (without score) and n. 8 multiple choice questions. In the event that all the answers are correct, a score of 26/30 will be assigned. For each wrong or not given answer, 2 points will be subtracted. It follows that, to pass the exam (with a score of 18/30), at least 4 correct answers are required.
One open question will be added to the 8 multiple choice questions. The student can freely decide to answer or not. This question will be assigned a score between -2 and +2, depending on the quality of the answer (if excellent +2, if very bad -2; +1, 0, -1 the grade for qualitatively intermediate answers).
Oral exam: only students who have achieved the overall mark of 28/30 in the written test can access it optionally (answering exactly all 8 multiple choice questions (grade 26/30) and the optional open question (grade 2/30).
The oral exam will be assigned a score between +2 and -2, according to the same criteria illustrated above with reference to the open question referred to in the written test.
The oral exam, unless otherwise indicated by the teacher, will take place electronically or in person and will take place after the publication of the results of the written exam.
Finally, students interested in obtaining honors can be questioned on all the material uploaded to moodle, including in-depth studies.
Students must express their interest in taking the oral exam and possibly obtaining honors by promptly sending an email to the Professor within two days of the publication of the written test.

Traditionals - 1h 1/2 lessons

Italian

written