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.
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