1) Parte "penalistica":
G. De Vero, La responsabilità penale delle persone giuridiche, Milano, Giuffrè, 2008, ISBN 978-88-1414717-3 (ad esclusione delle seguenti pagine: 69-114, 261-304 e 327-363).
2) Parte "tributaria":
a) P. Russo – G. Fransoni – L. Castaldi (a cura di), Istituzioni di diritto tributario, Giuffrè, Milano, 2014, ISBN 978-88-1419054-4, pp. 257-280, 316-375 e 383-432; oppure, a scelta
b) G. Falsitta, Corso istituzionale di diritto tributario, 5a ed., CEDAM, Padova, 2014, ISBN 978-88-13-34031-5, pp. 415-465, 499-557 e 575-604.
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), Tax Law.
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.