The first part of the course aims at the acquisition of a knowledge of the accounting principles , needfull of the discussion of the next part of the special program. In this second part of the course, the middle phase of the lessons will be treated all the cases of crime in corporate, bankruptcy and tax, relating to the violation of Codification rules on accounting and financial records as well as the Italian and international accounting principles.

After discussion of the accounting principles  will then address the three core crimes of this order:

a) corporate crimes;

b) bankruptcy crimes;

c) tax crimes.

All the criminal offenses belonging to the three above-mentioned offenses relating to the breach of accounting principles will be examined.
N.B. Those who have supported this examination will be eligible to undertake, with a reduced program, the examination of criminal law (advanced course) of the specialized degree in law.

None

The course aims to achieve the following learning outcomes:

a) knowledge and understanding (knowledge and understanding). The student must show that he has acquired an ability to interpret and apply the national legal standards, in EU and international corporate criminal matters, taxation and bankruptcy law;

b) knowledge and understanding applied (applying knowledge). The student must provide proof of having developed his skills in the study of cases I enjoy that will be presented during the course;

c) independent judgment. The student must demonstrate his acquired critical skills in reading legal texts and court documents;

d) communication skills. The student must demonstrate that they have developed the ability to communicate also learned concepts through the development of texts and documents to be used in and out of court;

e) ability to learn. The student must demonstrate that they have developed the learning skills of the legal concepts of general part and have fully endorsed the individual cases of special part-depth during the program.

To this must be added the ability to raise, including through databases, understand and use the sources of law, the case law and the statistical / relevant social data. The acquisition of the above requirements will be verified in the following ways: - Exercises on jurisprudential cases; - Intermediate tests and final exams of each course; - Conducting seminars.

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Mentoring activities will accompany the entire course of the lessons and will be carried out by the Doctor Cecilia Ascani.

Teaching

Lectures, tutorials, meetings.

The lessons will take place on Monday of each week from 9:30 to 12:30.

Attendance

Constant presence to lectures and related activities.

Course books

With reference to program:

sub a): Enzo Musco, The new corporate crimes, Giuffre, last.ed.;

Sub a), b) and c) A. Di Amato, Corporate criminal law, GIUFFRE ', last ed.;

Sub b) and c): F. Antolisei, Criminal law Handbook. Read complementary, volum II, GIUFFRE ', Milan, since last ed.

Exam for the course available at the library of jurisprudence.

The choise of different books reference may be agreed with the professor.

Assessment

Oral examination in order to understand if, given the nature of matter, it has developed the necessary mastery of theoretical concepts and the equally essential reasoning skills on the topics covered, and optional written papers relating to individual in-depth topics.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.

Teaching

Non-frequenting students will take care of the preparation of the suggested textbooks as well as on the dispensation of the course.

Attendance

None

Course books

With reference to program

sub a): Enzo Musco, The new corporate crimes, Giuffre, last.ed.;

Sub a), b) and c) A. Di Amato, Corporate criminal law, GIUFFRE ', last ed.;

Sub b) and c): F. Antolisei, Criminal law Handbook. Read complementary, volum II, GIUFFRE ', Milan, since last ed.

Exam for the course available at the library of jurisprudence.

The choise of different books reference may be agreed with the professor.

Assessment

Oral examination in order to understand if, given the nature of matter, it has developed the necessary mastery of theoretical concepts and the equally essential reasoning skills on the topics covered, and optional written papers relating to individual in-depth topics.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.