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B000249 - TAXATION AND RESPONSIBILITY OF THE FIRM
Main information
Teaching Language
Course Content
Suggested readings
Learning Objectives
Prerequisites
Teaching Methods
Type of Assessment
Course program
Academic Year 2012-13
Course year
Third year - First Semester
Belonging Department
Legal Sciences (DSG)
Course Type
Single education field course
Scientific Area
IUS/12 - TAX LAW
Credits
6
Teaching Hours
40
Teaching Term
24/09/2012 ⇒ 20/12/2012
Attendance required
No
Type of Evaluation
Final Grade
Course Content
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Course program
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Lectureship
Mutuality
Course teached as:
B000249 - FISCALITA' E RESPONSABILITA' DELL'IMPRESA
3-years First Cycle Degree (DM 270/04) in DEGREE IN LEGAL SERVICES
Curriculum GIURISTA D'IMPRESA
B000249 - FISCALITA' E RESPONSABILITA' DELL'IMPRESA
3-years First Cycle Degree (DM 270/04) in DEGREE IN LEGAL SERVICES
Curriculum GIURISTA D'IMPRESA
Teaching Language
Italian
Course Content
In relation to the responsability for corporate crimes, the course will examine the discipline of the d.lgs. n. 231 del 2001.
Suggested readings (Search our library's catalogue)
P. Russo, Manuale di diritto tributario. Parte speciale, Giuffrè, Milan, 2010;
G. DE VERO, La responsabilità penale delle persone giuridiche, Giuffrè, Milan, 2008, except the following pages: 69-114; 261-304; 327-363.
G. DE VERO, La responsabilità penale delle persone giuridiche, Giuffrè, Milan, 2008, except the following pages: 69-114; 261-304; 327-363.
Learning Objectives
Learning objectives is knowledge the most important principles of taxation and criminal responsability of corporate.
Prerequisites
Students must have passed the exams in: Constitutional Law (Diritto costituzionale
generale), Private Law (Diritto Privato I), Criminal law (Diritto penale I), ???
generale), Private Law (Diritto Privato I), Criminal law (Diritto penale I), ???
Teaching Methods
Front lessons: total 40 hours
Type of Assessment
Oral examination
Course program
In relation to taxation, the course faces all the provisions concerning the determination of business income for the purpose of IRES (corporation tax) and the tax regime of extraordinary operations for enterprises reorganisation.
In relation to the criminal responsability of corporates, the course will examine the discipline of the d.lgs. n. 231 del 2001. It will be split in two parts. The first is deputated to explain the reasons of a criminal system having corporates as subject. In the second part of the course will be examined some aspects of the discipline: the principles, the subjects, the structure of the crime, the penalities.
In relation to the criminal responsability of corporates, the course will examine the discipline of the d.lgs. n. 231 del 2001. It will be split in two parts. The first is deputated to explain the reasons of a criminal system having corporates as subject. In the second part of the course will be examined some aspects of the discipline: the principles, the subjects, the structure of the crime, the penalities.