{"id":25914,"date":"2019-07-07T22:00:00","date_gmt":"2019-07-07T20:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/"},"modified":"2026-02-16T16:26:03","modified_gmt":"2026-02-16T15:26:03","slug":"modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone","status":"publish","type":"post","link":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/","title":{"rendered":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone)"},"content":{"rendered":"\n

La Cour de Cassation, Section p\u00e9nale, arr\u00eat n\u00b018842\/2019, se r\u00e9f\u00e9rant \u00e0 la doctrine des Sections r\u00e9unies, a statu\u00e9 sur la responsabilit\u00e9 administrative des personnes morales. Elle a affirm\u00e9 que la personne morale (apr\u00e8s avoir \u00e9tabli la commission d\u2019infractions commises par des cadres agissant dans son int\u00e9r\u00eat ou \u00e0 son profit) doit prouver, \u00ab d\u00e9gageant ainsi sa responsabilit\u00e9 \u00bb, qu’elle a adopt\u00e9 et appliqu\u00e9, avant la commission de l’infraction, un mod\u00e8le d’organisation, de gestion et de contr\u00f4le pour pr\u00e9venir les infractions comme celles commises. Selon la Cour, la \u00ab faute organisationnelle \u00bb incombant \u00e0 la personne morale d\u00e9coule du non-respect de l’obligation \u00ab d’adopter les pr\u00e9cautions d’organisation et de gestion n\u00e9cessaires pour pr\u00e9venir la commission des infractions pr\u00e9vues pour fonder la responsabilit\u00e9 du sujet collectif, pr\u00e9cautions consacr\u00e9es dans un document identifiant les risques et les mesures pour les contrer \u00bb. Les mod\u00e8les d’organisation, de gestion et de contr\u00f4le n\u00e9cessitent une cartographie pr\u00e9cise et exhaustive des risques et l’identification des mesures de contr\u00f4le pour les pr\u00e9venir et les ma\u00eetriser. Ces mesures d\u00e9crites dans un document appropri\u00e9, deviennent contraignantes pour tous ceux qui op\u00e8rent au sein de l’organisation de la personne morale.<\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour de Cassation, Section p\u00e9nale, arr\u00eat n\u00b018842\/2019, se r\u00e9f\u00e9rant \u00e0 la doctrine des Sections r\u00e9unies, a statu\u00e9 sur la responsabilit\u00e9 administrative des personnes morales. Elle a affirm\u00e9 que la personne morale (apr\u00e8s avoir \u00e9tabli la commission d\u2019infractions commises par des cadres agissant dans son int\u00e9r\u00eat ou \u00e0 son profit) doit prouver, \u00ab d\u00e9gageant ainsi […]<\/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-25914","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nMod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - 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\/25914\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"La Cour de Cassation, Section p\u00e9nale, arr\u00eat n\u00b018842\/2019, se r\u00e9f\u00e9rant \u00e0 la doctrine des Sections r\u00e9unies, a statu\u00e9 sur la responsabilit\u00e9 administrative des personnes morales. Elle a affirm\u00e9 que la personne morale (apr\u00e8s avoir \u00e9tabli la commission d\u2019infractions commises par des cadres agissant dans son int\u00e9r\u00eat ou \u00e0 son profit) doit prouver, \u00ab d\u00e9gageant ainsi […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/\" \/>\n<meta property=\"og:site_name\" content=\"De Luca & Partners\" \/>\n<meta property=\"article:published_time\" content=\"2019-07-07T20:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-16T15:26:03+00:00\" \/>\n<meta name=\"author\" content=\"Melismelis\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Melismelis\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/\"},\"author\":{\"name\":\"Melismelis\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\"},\"headline\":\"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone)\",\"datePublished\":\"2019-07-07T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:26:03+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/\"},\"wordCount\":239,\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"articleSection\":[\"Insights\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/\",\"name\":\"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - De Luca & Partners\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\"},\"datePublished\":\"2019-07-07T20:00:00+00:00\",\"dateModified\":\"2026-02-16T15:26:03+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/insights\\\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"name\":\"De Luca & Partners\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#organization\",\"name\":\"De Luca & Partners\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"contentUrl\":\"https:\\\/\\\/www.delucapartners.it\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/De-Luca-Partners.png\",\"width\":600,\"height\":56,\"caption\":\"De Luca & Partners\"},\"image\":{\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.delucapartners.it\\\/fr\\\/#\\\/schema\\\/person\\\/00d0832a12e3889dce887a31e29d65f8\",\"name\":\"Melismelis\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g\",\"caption\":\"Melismelis\"},\"sameAs\":[\"https:\\\/\\\/www.delucapartners.it\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - De Luca & Partners","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25914\/","og_locale":"fr_FR","og_type":"article","og_title":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - De Luca & Partners","og_description":"La Cour de Cassation, Section p\u00e9nale, arr\u00eat n\u00b018842\/2019, se r\u00e9f\u00e9rant \u00e0 la doctrine des Sections r\u00e9unies, a statu\u00e9 sur la responsabilit\u00e9 administrative des personnes morales. Elle a affirm\u00e9 que la personne morale (apr\u00e8s avoir \u00e9tabli la commission d\u2019infractions commises par des cadres agissant dans son int\u00e9r\u00eat ou \u00e0 son profit) doit prouver, \u00ab d\u00e9gageant ainsi […]","og_url":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/","og_site_name":"De Luca & Partners","article_published_time":"2019-07-07T20:00:00+00:00","article_modified_time":"2026-02-16T15:26:03+00:00","author":"Melismelis","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Melismelis","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/#article","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/"},"author":{"name":"Melismelis","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8"},"headline":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone)","datePublished":"2019-07-07T20:00:00+00:00","dateModified":"2026-02-16T15:26:03+00:00","mainEntityOfPage":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/"},"wordCount":239,"publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"articleSection":["Insights"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/","url":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/","name":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone) - De Luca & Partners","isPartOf":{"@id":"https:\/\/www.delucapartners.it\/fr\/#website"},"datePublished":"2019-07-07T20:00:00+00:00","dateModified":"2026-02-16T15:26:03+00:00","breadcrumb":{"@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.delucapartners.it\/fr\/insights\/modele-organisationnel-analyse-des-risques-necessaire-newsletter-norme-tributi-n-134-camera-di-commercio-italo-germanica-vittorio-de-luca-elena-cannone\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.delucapartners.it\/fr\/"},{"@type":"ListItem","position":2,"name":"Mod\u00e8le organisationnel : analyse des risques n\u00e9cessaire (Newsletter Norme & Tributi n. 134 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Elena Cannone)"}]},{"@type":"WebSite","@id":"https:\/\/www.delucapartners.it\/fr\/#website","url":"https:\/\/www.delucapartners.it\/fr\/","name":"De Luca & Partners","description":"","publisher":{"@id":"https:\/\/www.delucapartners.it\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.delucapartners.it\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.delucapartners.it\/fr\/#organization","name":"De Luca & Partners","url":"https:\/\/www.delucapartners.it\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","contentUrl":"https:\/\/www.delucapartners.it\/wp-content\/uploads\/2026\/01\/De-Luca-Partners.png","width":600,"height":56,"caption":"De Luca & Partners"},"image":{"@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.delucapartners.it\/fr\/#\/schema\/person\/00d0832a12e3889dce887a31e29d65f8","name":"Melismelis","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/abc81b0c708aea145c773c368ae5bc3f1f3fd0d40a61429cb96d09523d41ab66?s=96&d=mm&r=g","caption":"Melismelis"},"sameAs":["https:\/\/www.delucapartners.it"]}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/comments?post=25914"}],"version-history":[{"count":1,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25914\/revisions"}],"predecessor-version":[{"id":25915,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25914\/revisions\/25915"}],"wp:attachment":[{"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/media?parent=25914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/categories?post=25914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.delucapartners.it\/fr\/wp-json\/wp\/v2\/tags?post=25914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}