The expert's opinion

Crimes within the 231/01 regulation

Renato Sesana Renato Sesana

The number and type of crimes falling within the scope of 231/01 regulation is increasing. Tax crimes, including, among others, the issue of invoices or other documents for non-existing operations, have recently been included among those crimes generating administrative liability.

This implies, more than ever before, the need to update the 231 Model to cover tax crimes, but also to implement a proper business system for the management and control of tax risks, in order to efficiently prevent the risk of committing tax crimes.

This requires the assistance by a team of professionals with multidisciplinary skills, including legal (civil law and criminal law), tax, administrative, organizational and IT skills.