Corporate Liability: The Italian Supreme Court Extends The Scope Of Application Of Legislative Decree N. 231/2001

The Italian Supreme Court has reconsidered the possibility of applying Legislative Decree No. 231/2001 (the “Decree”) not only to the offence of conspiracy, but also to the so-called target offences of a criminal organisation taking a different stance from the one it took in the famous ILVA Case.

THE ILVA PRECEDENT -

In the Ilva Case (see DLA Piper alert dated 7 March 2014, available at http://files2.dlapiper.com/DLA_Piper_Web_Image /WCCclientalertENG.pdf), the Supreme Court had quashed the seizure order issued against the involved companies on the ground that the order had been adopted on the basis of offences not contemplated in the Decree. The Court thus prohibited to use, in a specious manner, the challenge of the target offences of conspiracy, reasserting the need to comply with the principle of peremptoriness to ensure actual effectiveness of the compliance programs in terms of prevention.

THE NEW STANCE TAKEN BY THE SUPREME COURT -

Decision n. 28960/14 dated 3 July 2014, demonstrates that the Court has altered its position, deeming it possible to apply the Decree to tax offences if such offences are included in the arrangements made by the criminal organisation (in this case, a transnational organisation). On such assumption, the Court has declared that the seizure order, issued on the assets of a company the top management of which was charged of transnational conspiracy concocted in order to evade taxes, is fully lawful.

Please see full alert below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

more+
less-

DLA Piper on:

Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×
Loading...
×
×