Since 2001, following approval of Italian Legislative Decree 231/2001, if entities are involved in administrative offences arising out of the crimes expressly envisaged in the Decree, national law attributes specific liability and establishes application of penalties not only to the person who committed the offence but also to legal persons, companies or associations, even without legal status, in whose interest or advantage the illegal conduct was carried out.

The Decree, however, envisages a form of exemption from liability if the entity – during criminal proceedings for one of the offences taken into account – demonstrates that it has adopted and actually implemented models of organisation, management and control suitable for preventing the commission of the offences, and proves therefore that the commission of the offence is not the result of its own “organisational fault”.

In the field of corporate compliance, GPAV Dottori Commercialisti Associati assists companies on matters concerning the administrative liability of entities and the obligations provided for by Italian Leg. Decree 231/2001, specifically dealing with:

• Tax auditing assistance
• Participation in the risk analysis and assessment concerning 231 predicate offences
• Assistance to companies with the implementation and updating of Organisation and Management Models
• Assistance with Tax Control Framework self-assessment
• Taking on assignments as member of Supervisory Bodies
• Consultancy to Supervisory Bodies