Course teached as: B030677 - DIRITTO DELLA CRISI E DELL'INSOLVENZA Second Cycle Degree in ACCOUNTING FOR CERTIFIED PUBLIC ACCOUNTANTS
Teaching Language
Italian
Course Content
Function and structure of the instruments and procedures for regulating crisis and insolvency.
In this transitional phase of the order - from the bankruptcy law of 1942 to the crisis and insolvency code (Legislative Decree 14/2019), intended to come into effect on 1/9/2021 - the course is based exclusively on the code of crisis and insolvency, with an appropriate selection of legal institutions, considering the respective and presumable "seal" de jure condendo.
Crisis and insolvency law by Stefania Pacchi and Stefano Ambrosini, Zanichelli 2020.
For attending students the text must be studied only in the following parts: Introduction and Chapters I, III, VI and VII. Attending students alone will integrate the exam preparation with readings provided by the teacher throughout the course.
Learning Objectives
Knowing how to interpret the provisions of the corporate crisis code, understanding the ratio and becoming aware of the roles that professionals can be called upon to assume in crisis management.
Prerequisites
Knowing the fundamental institutions of private and commercial law.
It is therefore not recommended to take the exam without having previously passed the aforementioned exams.
Teaching Methods
Lectures, synchronous and not recorded by the teacher. If possible, lectures (coordinated by the teacher) given by magistrates and professionals will be scheduled.
Further information
Supplementary material will be provided for attending students only.
Type of Assessment
The oral exam takes place in the traditional way through an interview in which you will be asked to think about what you have learned. When possible and only for those students who will have been attending the course without interruption, periodic written mid-term written tests will be given in class.
Course program
VALID FOR NON ATTENDING STUDENTS ONLY
1) Evolution of the corporate crisis discipline from 1942 to 2020;
2) Range of application of the law, definitions and general principles;
3) Directive (EU) 1023/19 on preventive restructuring frameworks and Regulation 848/15 on cross-border insolvency;
4) Bankruptcy procedures: types, characteristics and conditions;
5) Procedures for alerting and assisted settlement of the crisis;
6) Crisis and insolvency regulation procedures: jurisdiction, competence and cessation of activity;
7) Access to crisis and insolvency regulation procedures;
8) Crisis regulation tools: agreements;
9) Procedures for settling over-indebtedness crises;
10) Agreement with creditors;
11) Judicial liquidation;
12) Liquidation and arrangement in the judicial liquidation of companies;
13) Provisions relating to groups of companies;
14) The regulations contained in the "Liquidity Decree" of 2020.
THOSE WHO HAVE TO TAKE THE 6-CREDIT EXAM WILL NOT STUDY THE TOPICS REFERRED TO IN POINTS NN. 3), 9), 12), 13) AND 14).