Italian corporations are subject to criminal liability arising from legislative decree 231 of 2001: more on the topic can be found here.
“231 crimes” triggering such liability are already a vast and varied list of crimes. They are not limited to corruption crimes, but range from manslaughter due to breach of safety on the workplace provisions to corporate crimes and tax crimes.
Nonetheless, the list of “231 crimes” continues to grow.
Effective on July 30, 2020 new crimes will be added, as law 75 of 2020 will come into force. The new crimes are mostly further nuances of the tax crimes, as well as new crimes (fraud in public supplies, fraud in agriculture and smuggling, misappropriation and abuse of office).
It’s time for companies to update their organizational models again! (Perhaps enjoy your well deserved summer vacation first: it has been quite a year).