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Legislative Decree 231/01

In the February issue of TopHic our experts explain the Legislative Decree 231/01 with particular attention on tax crimes and tax risk management.

Some tax crimes, indeed, fall within the scope of crimes under Legislative Decree no. 231/2001 - “Regulation of the administration liability of legal persons, companies and associations without a legal personality”. Besides the direct criminal liability of the person who commits the crime, the Decree provides also an administration liability of the legal person obtaining an interest or advantage from such crime.

In this regard, the right application of 231 models is expected to increasingly influence a correct and efficient corporate governance.

Overview - The increasing importance of tax governance

A virtuous tax governance represents an increasingly important element in a wider business strategy. Domestic and international legislators are considerably extending transparency requirements for companies [...]

The expert's opinion - Crimes within 231/01 regulation

by Renato Sesana - Partner of Grant Thornton FAS

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 [...]

Focus on - News on Legislative Decree 231/01

Among the most significant news introduced by Legislative Decree n. 124/2019 is the introduction of the main tax crimes in the list of “predicate offences” leading to company liability [...]