Le novità introdotte dal D.Lgs. 75/2020 alla normativa 231/2001 in attuazione della “direttiva PIF
Abstract
The present work concerns the amendments
made by Legislative Decree 75/2020 (enacting the delegated Law 117/2019), by
which the Directive (EU) 2017/1371 (so-called PIF Directive) was implemented in
domestic law.
In particular, the emendments adopted concern criminal liability of entities established by Legislative Decree 231/2001 and, more specifically, the increase of the predicate crimes list: (i) in Art. 24 Legislative Decree 231/2001 ("Embezzlement of public funds, fraud against the State or a public entity or aimed to the misappropriation of public funds, cyber fraud against the State or a Public entity and fraud in public supplies”) the crime of fraud in public supplies (Art. 356 Criminal Code) and fraud in agriculture (Art. 2 Law 898/1986) have been introduced; (ii) in Art. 25 Legislative Decree 231/2001 ("Embezzlement, graft, undue induction to give or promise utility, corruption and power abuse”) were introduced the crimes of embezzlement (Art. 314, paragraph 1 Criminal Code), embezzlement through profit from other’s error (Art. 316 Criminal Code) and power abuse (Art. 323 Criminal Code), which – by the way – will be relevant for the purposes of criminal liability of entities only as long as the Union’s financial interests will be affected; (iii) Art. 25-quinquiesdecies Legislative Decree 231/2001 ("Tax Crimes”) now also encompasses the crimes of inaccurate tax return (Art. 4 Legislative Decree 74/2000), omission to file tax return (Art. 5 Legislative Decree 74/2000) and undue tax offsetting (Art. 10-quater Legislative Decree 74/2000) and, lastly, (iv) the new administrative illicit established by Art. 25-sexiesdecies Legislative Decree 231/2001 ("Smuggling”) introduces the smuggling offences provided by Presidential Decree 43/1973 in the predicate offences list.
The amendments require an adjournment of the Compliance Models provided by Art. 6 Legislative Decree 231/2001. Hence some suggestion are given with regard to the possible risky areas and to the connected precautionary defenses that have to be put into effect.
In particular, the emendments adopted concern criminal liability of entities established by Legislative Decree 231/2001 and, more specifically, the increase of the predicate crimes list: (i) in Art. 24 Legislative Decree 231/2001 ("Embezzlement of public funds, fraud against the State or a public entity or aimed to the misappropriation of public funds, cyber fraud against the State or a Public entity and fraud in public supplies”) the crime of fraud in public supplies (Art. 356 Criminal Code) and fraud in agriculture (Art. 2 Law 898/1986) have been introduced; (ii) in Art. 25 Legislative Decree 231/2001 ("Embezzlement, graft, undue induction to give or promise utility, corruption and power abuse”) were introduced the crimes of embezzlement (Art. 314, paragraph 1 Criminal Code), embezzlement through profit from other’s error (Art. 316 Criminal Code) and power abuse (Art. 323 Criminal Code), which – by the way – will be relevant for the purposes of criminal liability of entities only as long as the Union’s financial interests will be affected; (iii) Art. 25-quinquiesdecies Legislative Decree 231/2001 ("Tax Crimes”) now also encompasses the crimes of inaccurate tax return (Art. 4 Legislative Decree 74/2000), omission to file tax return (Art. 5 Legislative Decree 74/2000) and undue tax offsetting (Art. 10-quater Legislative Decree 74/2000) and, lastly, (iv) the new administrative illicit established by Art. 25-sexiesdecies Legislative Decree 231/2001 ("Smuggling”) introduces the smuggling offences provided by Presidential Decree 43/1973 in the predicate offences list.
The amendments require an adjournment of the Compliance Models provided by Art. 6 Legislative Decree 231/2001. Hence some suggestion are given with regard to the possible risky areas and to the connected precautionary defenses that have to be put into effect.
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