Corporate Administrative Liability (D.Lgs. 231/2001 Model)

Legislative Decree 231/01 introduced for the first time in Italy the administrative liability of legal entities for offences committed by individuals in their interest or to their advantage. It constitutes an autonomous liability of the entity for offences originating within its own sphere of activity — which is additional to, and distinct from, the personal liability of the individual perpetrator.

In the cases prescribed by Legislative Decree 231/01, in order to exclude the corporate liability of the entity, the following conditions must be met:

The adoption of an Organisational, Management and Control Model suitable for preventing the offences listed in Legislative Decree 231/01
The entrusting to an autonomous body — the Supervisory Body (OdV) — of the task of monitoring the functioning of and compliance with the Model
The individuals committed the offence by fraudulently circumventing the Model.

ENTITIES SUBJECT TO CORPORATE CRIMINAL LIABILITY (ART. 1 D.LGS. 231/2001) — all legal entities that may be held liable, including:

Le società e le associazioni fornite di personalità giuridica (tra cui le società di capitali e le società cooperative iscritte nel registro delle imprese);
Le associazioni, le fondazioni e le altre istituzioni di carattere privato che non hanno come scopo lo svolgimento di attività economica e che acquistano personalità giuridica ai sensi del D.P.R. 10 febbraio 2001 n. 361;
Le società di capitali e cooperative e tutti gli enti privati sprovvisti di personalità giuridica (le società a base personale e le associazioni non riconosciute).

CRIMINAL SANCTIONS FOR COMPANIES IN BREACH OF LEGISLATIVE DECREE 231/2001

Financial Penalties

Applicable for each predicate offence, with a maximum of approximately €550,000. The penalty is reduced by one-third to one-half where the company, having lacked an Organisational Model, has adopted one ex post following the commission of the offence.

Prohibitory Sanctions

These sanctions restrict the company's activities by imposing temporary limitations, including: suspension and/or revocation of authorisations; exclusion from grants, financing and contributions and revocation of those already received; prohibition on contracting with public authorities; prohibition on advertising goods or services.

Confiscation

The confiscation of the proceeds and profits of the offence is always ordered against the entity. In certain categories of offence, confiscation may also be applied on an "equivalent" basis.

Publication of the Judgment

Publication in the principal national newspapers at the company's expense.

Why should a Company or Organisation adopt a D.Lgs. 231/2001 Model?

An adequate and effective D.Lgs. 231/2001 Organisational Model allows the entity to avoid severe financial and prohibitory sanctions.

Vantaggioso ai fini del conseguimento del “rating di legalità” (migliore immagine dell’impresa sul territorio e benefici di natura economica – il rating è riconosciuto dalle Pubbliche Amministrazioni in bandi e finanziamenti)
Consente l’assolvimento obbligo di vigilanza del Datore di lavoro in ambito antinfortunistico (art. 16 comma 3 D. Lgs. n. 81/2008) in tema di delega
Presunzione di assolvimento dell’obbligo di direzione o vigilanza nei casi di reati commessi da soggetti sottoposti all’altrui direzione (art. 7 comma 2 D. Lgs. n. 231/01)
Migliora la “compliance” e la reputazione aziendale

In order to incentivise the adoption of D.Lgs. 231/2001 Models and to allow companies to comply with applicable legislation, the following benefits apply: