Tax Criminal Law
A.Y. 2024/2025
Learning objectives
Undefined
Expected learning outcomes
Undefined
Lesson period: Second semester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
Second semester
Course syllabus
The teaching will focus on Tax Criminal Law and will be divided, for attending students, into two parts
(i) The first part will cover the discussion of the general principles governing tax criminal law and the main existing offenses, in particular:
- tax-criminal system and constitutional principles
- provisions of the general part of Legislative Decree 74/2000
- individual criminal offences
The second part that will be discussed concerns compliance profiles and in particular:
- the prevention of tax crimes in the system of Legislative Decree no 231/2001
- the management and control of tax risk
(i) The first part will cover the discussion of the general principles governing tax criminal law and the main existing offenses, in particular:
- tax-criminal system and constitutional principles
- provisions of the general part of Legislative Decree 74/2000
- individual criminal offences
The second part that will be discussed concerns compliance profiles and in particular:
- the prevention of tax crimes in the system of Legislative Decree no 231/2001
- the management and control of tax risk
Prerequisites for admission
In order to fully understand the course, it is useful and recommended - for students who have not already taken an exam in criminal law - to attend, in the first semester, the course of Corporate Criminal Law.
Teaching methods
During the lessons, the discussion of tax-criminal cases will be closely related to the provisions of Legislative Decree 231/2001 regarding corporate criminal liability, in order to enable students to understand and develop methodologies for mapping criminal risks and corporate compliance related to such types of offenses
Teaching Resources
For attendees:
A Lanzi - P Aldovrandi, Diritto penale tributario, Milano, CEDAM or lecture notes and materials distributed during the course
For non-attendees:
A Lanzi - P Aldovrandi, Diritto penale tributario, Milano, CEDAM, Latest Edition
A Lanzi - P Aldovrandi, Diritto penale tributario, Milano, CEDAM or lecture notes and materials distributed during the course
For non-attendees:
A Lanzi - P Aldovrandi, Diritto penale tributario, Milano, CEDAM, Latest Edition
Assessment methods and Criteria
The exam will consist of an oral interview aimed at assessing the knowledge of the topics covered in the entire course program, as well as the acquisition of adequate presentation and re-elaboration skills of the learned notions
IUS/17 - CRIMINAL LAW - University credits: 9
Lessons: 63 hours
Professors:
Poli Pier Francesco Barnaba Riccardo, Scoletta Marco Maria
Shifts:
Professor(s)