LAW AND TAXATION OF BUSINESS CRISIS

The teaching falls between the related and supplementary courses of the Master's Degree in Administration, Finance and Control, which aims to train experts in administrative management, design of management control systems, formulation of competitive and financial strategies, control of business risks, as well as people addressed to the free profession. The course aims to address, in its general lines, the discipline of bankruptcy and alternative insolvency procedures, analyzing their substantive and procedural profiles. Furthermore, the main tax aspects of the aforementioned procedures will be addressed.

1. Knowledge and understanding
know the rules relating to bankruptcy proceedings and the relatives tax aspects
2 Ability to apply knowledge and understanding
know how to solve problems of interpretation of the provisions
know how to apply the rules to concrete cases related to bankruptcy proceedings
3. Ability to judge
to be able to critically assess the ratio and function of the regulatory provisions
know how to identify the most correct and efficient choices in terms of solving business crises

Private Law / Commercial Law / Tax Law

0. The assisted negotiation. 1. The function of bankruptcy and the general characteristics of the procedure. 2. The conditions. 3. The organs. 4. The effects of bankruptcy against the debtor and creditors. The revocatory actions. The fate of existing legal relationships. 5. Determination of liabilities, liquidation and allocation of assets. 6. The closure of bankruptcy and debit. 7. Bankruptcy of companies. 8.The other bankruptcy proceedings (in particular the "composition with creditors" and the "debt restructuring agreements"). 9. Tax profiles of bankruptcy. 10. The imputation of the tax credit on the liabilities side. 11. The tax credit in the "composition with creditors" and in the "debt restructuring agreements".

MANENTE D., Lineamenti del diritto della crisi d’impresa, Padova
SANDULLI M. – D’ATTORE G., Manuale di diritto della crisi e dell'insolvenza, Giappichelli, Torino
Notes and slides of the lessons

The exam consists of a written test.
The written test will be held in person and will be divided into 9 multiple choice questions and 2 open questions to reach a final grade of 30/30.
Marking criteria:
- for multiple choice questions: starting from 26,- 2 points for each wrong or blank answer to follow;
- the open questions are evaluated from +2 to -2 points.
Duration: 20 minutes.

The use of codes, books, notes and electronic media is not allowed during the test.

Procedures for online examinations (only in cases provided for by the University):
The written test will be carried out on the Moodle platform with Safe Exam Browser (SEB) and will consist of 11 multiple choice questions.
The assessment will be as follows: - 2 points for each wrong or blank answer to follow.
Duration: 18 minutes.

written

The written test without any mistake allows the candidate to obtain the maximum score.
Scores in the 28-30L range will be assigned in the presence of:
- very good knowledge and ability to apply understanding in reference to the course program;
- very good ability to apply knowledge by formulating independent judgments;
- very good ability to understand the text of the open question and to answer thoroughly and briefly;
- very good communication skills, especially in relation to the use of specific language that pertains to
the course program.
Honors will be awarded in the presence of: excellent knowledge and applied understanding regarding the
exam program, excellent judgment and communication.
Scores in the 26-27 range will be assigned in the presence of:
- good knowledge and ability to apply understanding in reference to the course program;
- good ability to apply knowledge by formulating independent judgments;
- good ability to understand the text of the open question and to answer thoroughly and briefly;
- good communication skills, especially in relation to the use of specific language that pertains to the
course program.
Scores in the 24-25 range will be assigned in the presence of:
- fair knowledge and ability to apply understanding in reference to the course program;
- fair ability to apply knowledge by formulating independent judgments;
- fair ability to understand the text of the open question and to answer thoroughly and briefly.
Scores in the 18-23 range will be assigned in the presence of:
- sufficient/limited knowledge and ability to apply understanding in reference to the course program;
- sufficient/limited ability to apply knowledge by formulating independent judgments;
- sufficient/limited ability to understand the text of the open question and to answer thoroughly and
briefly.

During lessons, seminars will be held and other bibliographical references will be provided for further analysis of the subjects dealt with on the course.

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.