{"id":25900,"date":"2018-12-10T23:00:00","date_gmt":"2018-12-10T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/mise-a-jour-du-modele-dorganisation-de-gestion-et-de-controle-231-newsletter-norme-tributi-n-128-camera-di-commercio-italo-germanica-vittorio-de-luca-luciano-vella\/"},"modified":"2026-02-16T16:25:51","modified_gmt":"2026-02-16T15:25:51","slug":"mise-a-jour-du-modele-dorganisation-de-gestion-et-de-controle-231-newsletter-norme-tributi-n-128-camera-di-commercio-italo-germanica-vittorio-de-luca-luciano-vella","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/mise-a-jour-du-modele-dorganisation-de-gestion-et-de-controle-231-newsletter-norme-tributi-n-128-camera-di-commercio-italo-germanica-vittorio-de-luca-luciano-vella\/","title":{"rendered":"Mise \u00e0 jour du mod\u00e8le d’organisation, de gestion et de contr\u00f4le 231 (Newsletter Norme & Tributi n. 128 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella)"},"content":{"rendered":"\n

Le D\u00e9cret l\u00e9gislatif 231\/2001 a introduit pour la premi\u00e8re fois dans l’ordre juridique italien la possibilit\u00e9 d’imposer des sanctions (p\u00e9cuniaires et de disqualification) \u00e0 une soci\u00e9t\u00e9 ayant commis, \u00e0 son profit ou dans son int\u00e9r\u00eat, certains actes illicites (d\u00e9lits pr\u00e9sum\u00e9s) perp\u00e9tr\u00e9s par de hauts responsables ou leurs subalternes. Le D\u00e9cret pr\u00e9voit une circonstance exon\u00e9ratoire, \u00e0 savoir que la responsabilit\u00e9 de la soci\u00e9t\u00e9 n’est pas engag\u00e9e si elle prouve qu’elle a adopt\u00e9 et mis en \u0153uvre, avant que le d\u00e9lit ne soit commis, un mod\u00e8le d’organisation, de gestion et de contr\u00f4le (le \u00ab Mod\u00e8le \u00bb) permettant de pr\u00e9venir des d\u00e9lits du m\u00eame genre que celui qui s’est produit. Quoi qu’il en soit, le Mod\u00e8le est un outil destin\u00e9 \u00e0 \u00e9voluer de par sa nature ; afin de pouvoir avoir une r\u00e9elle efficacit\u00e9 exon\u00e9ratoire, le Mod\u00e8le doit \u00eatre actualis\u00e9 \u00e0 chaque modification de la structure organisationnelle de la soci\u00e9t\u00e9 (par ex., l’ouverture d’un nouveau si\u00e8ge ou l’\u00e9largissement de l’objet social) ou si le l\u00e9gislateur introduit de nouveaux actes criminels. Par disposition l\u00e9gislative expresse, l’application efficace du Mod\u00e8le et de ses modifications ult\u00e9rieures rel\u00e8ve de \u00ab l’organe dirigeant \u00bb. Le \u00ab suivi \u00bb de la mise \u00e0 jour constante du Mod\u00e8le doit \u00eatre confi\u00e9 \u00e0 l’Organisme de Vigilance. Sur ce point, les lignes directrices de Confindustria de 2014 ont, en effet, express\u00e9ment pr\u00e9cis\u00e9 que l’Organisme de Vigilance doit assurer la mise \u00e0 jour du Mod\u00e8le chaque fois que les analyses effectu\u00e9es le requi\u00e8rent.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le D\u00e9cret l\u00e9gislatif 231\/2001 a introduit pour la premi\u00e8re fois dans l’ordre juridique italien la possibilit\u00e9 d’imposer des sanctions (p\u00e9cuniaires et de disqualification) \u00e0 une soci\u00e9t\u00e9 ayant commis, \u00e0 son profit ou dans son int\u00e9r\u00eat, certains actes illicites (d\u00e9lits pr\u00e9sum\u00e9s) perp\u00e9tr\u00e9s par de hauts responsables ou leurs subalternes. Le D\u00e9cret pr\u00e9voit une circonstance exon\u00e9ratoire, \u00e0 […]<\/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":[190],"tags":[],"class_list":["post-25900","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nMise \u00e0 jour du mod\u00e8le d'organisation, de gestion et de contr\u00f4le 231 (Newsletter Norme & Tributi n. 128 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & 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\/fr\/wp-json\/wp\/v2\/posts\/25900\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mise \u00e0 jour du mod\u00e8le d'organisation, de gestion et de contr\u00f4le 231 (Newsletter Norme & Tributi n. 128 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"Le D\u00e9cret l\u00e9gislatif 231\/2001 a introduit pour la premi\u00e8re fois dans l’ordre juridique italien la possibilit\u00e9 d’imposer des sanctions (p\u00e9cuniaires et de disqualification) \u00e0 une soci\u00e9t\u00e9 ayant commis, \u00e0 son profit ou dans son int\u00e9r\u00eat, certains actes illicites (d\u00e9lits pr\u00e9sum\u00e9s) perp\u00e9tr\u00e9s par de hauts responsables ou leurs subalternes. 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