B029110 - TAXATION AND RESPONSIBILITY OF THE FIRM

Italian.

The course will focus on the main principles concerning the criminal and fiscal responsibility of the corporate entities.

1) Criminal part
G. De Vero, La responsabilità penale delle persone giuridiche, Milano, Giuffrè, 2008, ISBN 978-88-1414717-3 (except for the following pages: 69-114, 261-304 e 327-363).

2) tax part
ATTENDING STUDENTS: class notes, ppt and materials provided during the course;
NOT ATTENDING STUDENTS: F. Tesauro, Istituzioni di diritto tributario. Parte Generale, Milano, UTET, 2017, only pages 161-196 e 313-342;
F. Tesauro, Istituzioni di diritto tributario. Parte Speciale, Milano, UTET, 2018, only pages 70-79, 85-166 e 215-234.

KNOWLEDGE
The aim of the course is to provide the student with knowledge concerning the general rules on company taxation and the fundamental principles of corporate liability. In particular, as regards taxation, the course aims at providing the principles and techniques that govern the taxation of income produced by commercial companies and of the tax system of corporate reorganization operations.
With regard to the offender's responsibility, the course aims at teaching the nature and functions of this responsibility, especially regarding the criteria for imputation and sanctioning, and the exclusion/reduction of responsibility.

CAPACITY
A) Ability to address the main issues that arise in taxation and corporate responsibility, both in terms of legislative choices and interpretation.
B) Ability to search normative and bibliographic materials and to use them for the purposes of setting up legal problems.

SKILLS
On a general level, a predisposition to understand the problems that arise in this field, assuming a perspective aimed at the argumentation and justification of the possible solutions, rather than the acquisition of definitive notions. More specifically, sensitivity to the tax consequences of entrepreneurial choices and the relationship between corporate responsibility and the general principles inferable from our Constitution; ability to create links between knowledge acquired in other fields of knowledge (e.g. hierarchy of sources, interpretation of the judge, criminal law, general part) and those related to taxation and corporate responsibility.

Students must have passed the exams in: Constitutional Law (Diritto costituzionale
generale), Private Law (Diritto Privato I). It is strongly recommended to attend the lessons only having passed the exams in Criminal law (Diritto penale I) and in Tax Law (Diritto Tributario).

Lectures, during which the examination of the principles and norms will be alternated with the analysis of the main applicative profiles with reference to the guidelines of the practice of internal and international jurisprudential cases.
Furthermore, seminars and conferences will take place with scholars and professionals or officials from the Tax Administration.

In order to attend the course, students shall subscribe to the MOODLE Platform by the first week of lessons. The attendance of the registered students will be verified by roll call on a random basis. Students enrolled in the course are required to notify the teacher before the beginning of each lesson if they are going to be absent, writing an e-mail with the subject: "justification". A maximum of 5 justifications will be allowed.

Oral examination. It will consist of two parts -which could be taken separately- one about the criminal part and the other concerning the fiscal profiles. The evaluation will include the ability to answer the question, the ability to make connections between different scopes, the appropriateness of the legal language used.

As regards the criminal liability of the corporate entities, the course will focus on the discipline contained in the legislative decree n. 231/2001 and will be split into two parts. The first one will deal with some general issues, having regard especially to the reasons for a punitive system having as a recipient the institution, as well as to the peculiarities of this system arising from the particular structure of the institution. In the second part, some more specific aspects of the discipline will be examined: the guarantee principles, the responsible subjects, the predicate crimes, the subjective imputation criteria, with particular reference to the organizational models and the conditions of exemption from liability, the sanctioning system.

1) Special Part, concerning:
- the analysis of the tax regime following the choice of the structure through which the business activity is carried out;
- the analysis of the fiscal variables to which an enterprise can meet and the possible defensive strategies;
- analysis of the current regulatory framework that regulates tax offenses pursuant to Legislative Decree n. 74/2000.