{"id":21662,"date":"2017-02-28T23:00:00","date_gmt":"2017-02-28T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/liability-of-the-holding-company-for-a-crime-committed-in-the-interest-or-to-the-advantage-of-the-subsidiarynewsletter-norme-tributi-no-112-italian-german-chamber-of-commerce-v\/"},"modified":"2026-02-16T16:07:43","modified_gmt":"2026-02-16T15:07:43","slug":"liability-of-the-holding-company-for-a-crime-committed-in-the-interest-or-to-the-advantage-of-the-subsidiarynewsletter-norme-tributi-no-112-italian-german-chamber-of-commerce-v","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/en\/insights\/liability-of-the-holding-company-for-a-crime-committed-in-the-interest-or-to-the-advantage-of-the-subsidiarynewsletter-norme-tributi-no-112-italian-german-chamber-of-commerce-v\/","title":{"rendered":"Liability of the holding company for a crime committed in the interest or to the advantage of the subsidiary(Newsletter Norme &#038; Tributi No. 112 \u2013 Italian-German Chamber of Commerce \u2013 Vittorio De Luca, Luciano Vella)"},"content":{"rendered":"\n<p style=\"text-align: justify;\">La Corte di Cassazione \u00e8 tornata a pronunciarsi, con la sentenza n. 52316 del 9.12.16, sulla tortuosa questione giuridica attinente alla responsabilit\u00e0 amministrativa nei gruppi di impresa. Nella specie, si tratta dell\u2019asserito vuoto normativo sussistente nel D.Lgs. 231\/01 in punto di responsabilit\u00e0 dei gruppi societari e di concorso di persone nel reato, che ha portato alla configurazione di un interrogativo:\npu\u00f2 la capogruppo rispondere per un reato commesso nell\u2019interesse o vantaggio della controllata? La Cassazione, interpellata sul punto, ha chiarito che tutte le societ\u00e0 facenti parte di un gruppo societario, compresa la holding, possono rispondere del reato commesso da managers o dipendenti di una controllata, purch\u00e9 nella consumazione del reato concorra una persona fisica che agisca per conto della controllante, o di altra societ\u00e0 del gruppo, perseguendo anche l\u2019interesse di quest\u2019ultime. Infatti, afferma la Corte, non esiste un generale \u201cinteresse di gruppo\u201d; non \u00e8 sufficiente, quindi, fare un riferimento generico al gruppo per legittimare la responsabilit\u00e0 da reato della controllante o delle controllate, dovendosi conseguentemente verificare in concreto l\u2019effettiva utilit\u00e0\nderivante dalla commissione del reato presupposto da parte della societ\u00e0 interessata.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Corte di Cassazione \u00e8 tornata a pronunciarsi, con la sentenza n. 52316 del 9.12.16, sulla tortuosa questione giuridica attinente alla responsabilit\u00e0 amministrativa nei gruppi di impresa. Nella specie, si tratta dell\u2019asserito vuoto normativo sussistente nel D.Lgs. 231\/01 in punto di responsabilit\u00e0 dei gruppi societari e di concorso di persone nel reato, che ha portato [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,190,208],"tags":[],"class_list":{"0":"post-21662","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"hentry","6":"category-insights","8":"category-publications"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Liability of the holding company for a crime committed in the interest or to the advantage of the subsidiary(Newsletter Norme &amp; Tributi No. 112 \u2013 Italian-German Chamber of Commerce \u2013 Vittorio De Luca, Luciano Vella) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.delucapartners.it\/en\/wp-json\/wp\/v2\/posts\/21662\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liability of the holding company for a crime committed in the interest or to the advantage of the subsidiary(Newsletter Norme &amp; Tributi No. 112 \u2013 Italian-German Chamber of Commerce \u2013 Vittorio De Luca, Luciano Vella) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"La Corte di Cassazione \u00e8 tornata a pronunciarsi, con la sentenza n. 52316 del 9.12.16, sulla tortuosa questione giuridica attinente alla responsabilit\u00e0 amministrativa nei gruppi di impresa. 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