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

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 mandatory question of "barrage" (score 0 - 2), in case of uncorrected answer, the following parts will not be considered;
- n. 8 multiple choice questions. In the event that all the answers are correct, a score of 24/30 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 5 correct answers are required;
- n. 1 open question. 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 to the first mandatory open question (grade 2/30), to all 8 multiple choice questions (grade 24/30) and to 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 test and possibly obtaining honors by promptly sending an email to the Professor within two days of the publication of the written test.
During the test it is not allowed the use of books , tax codes , notes or electronic media.

Traditionals - 1h 1/2 lessons

Italian

written