BUSINESS MANAGEMENT AND CRIMINAL LIABILITY OF DIRECTORS AND MANAGERS: TAX, CORPORATE AND BANKRUPTCY CRIMES

The course, which includes 30 lessons starting from the institutional notions of general criminal law, intends to investigate the incriminating norms concerning corporate criminal law, bankruptcy criminal law and tax criminal law.

1. Knowledge and understanding
know the rules relating to criminal offenses
2 Ability to apply knowledge and understanding
know how to solve problems of interpretation of the provisions
to know how to apply the rules to specific cases related to the criminal cases
3. Ability to judge
to be able to critically assess the ratio and function of the regulatory provisions

General notions of commercial and tax law.

PART I: GENERAL PART - INTRODUCTION (3 lessons)
Administrative offense and criminal offense - The reserve of law and its corollaries (principle of non-retroactivity and principles of typicality of the criminal cases) - Incriminating norms - Crimes and offenses.
Elements constituting the crime - own crimes - Multi-subjective crimes - Crimes of action and offenses of omission - Crimes of damage and crimes of danger.
Crime competition - Continued crime
Aggravating circumstances and mitigating circumstances
Causes of extinction of the crime and punishment - Causes of non-punishment.
Sanctions and accessory penalties - Security measures and preventive measures - Confiscation of assets.
Notes on the conduct of the criminal trial
PART Il: SPECIAL PART - THE SINGLE OFFENSES (9 lessons)
Corporate crimes (2 lessons)
Characteristics in general and, in particular: False corporate communications (articles 2621- 2622 C.C); Obstruction of the functions of the supervisory authorities (Article 2638 of the Civil Code); Addition (Article 2637 C.C.); Corruption between individuals (Article 2635 C.C.)
Bankruptcy crimes (2 lessons)
General features and, in particular, fraudulent bankruptcy in the various types (articles 216-223-236 L.F.) and simple bankruptcy (articles 217-224 L.F.).
Notes on the next reform of the bankruptcy law.
Other crimes of economic importance (1 lesson):
Recycling (Article 648-bis of the Civil Code) Self-laundering (art.648-terl c.p.)
Tax offenses (4 lessons):
Legislative sources - systematic placement.
Fraudulent declaration (articles 2 and 3 of Legislative Decree 74/2000) Infidel declaration (Article 4)
Omitted declaration (Article 5)
Issuance of invoices for non-existent transactions (Article 8) - Concealment or destruction of accounting documents (Article 10)
Omitted deposits and undue compensation (Article 10 bis - 10c)
Fraudulent subtraction to the payment of taxes (Article 11)
PART III: PROCESSUAL ASPECTS (1 lezlone)
Relations between processes (bankruptcy, tax, criminal)
PART IV: SOME INSIGHTS (2 lessons)
The sanctions competition: the specialty principle and "ne bis in idem"
The qualified responsible party (directors, board of auditors, auditors) - the delegation of functions
Competition of people and responsibility of the professional
The criminal liability of legal persons (Legislative Decree 231/2001)
Confiscation of assets - Direct confiscation and confiscation by equivalent - seizure for confiscation.

1) Rules referred to
2) Notes from the lessons (with particular reference to the introductory notions)
3) Toppan, Tosi, Lineamenti di diritto penale dell’impresa, CEDAM Wolters – Kluwer, ed. 2017

Written exam using multiple choice and open test. During the exam it is not possible to use books, notes or electronic instruments.

Lessons will be held in a conventional manner

Italian

Accessibility, Disability and Inclusion

Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

written