231 Organisation and Management Model Update (Newsletter Norme & Tributi n. 128 – Camera di Commercio Italo-Germanica – Vittorio De Luca, Luciano Vella)
Legislative Decree 231/2001 introduced for the first time into the Italian legal system the possibility for a corporation to be fined (monetarily and with disqualification penalties) when specific offences (predicate offences) are committed – to its own advantage or in its interest – by top managers or their subordinates. However, the Decree includes an exonerating ....