Entity liability between prescription of the predicate offense, individual and corporate groups.
In the recent ruling no. 14343 filed on April 11, 2025, the Supreme Court, Criminal Section VI, has returned to comment on central issues regarding the administrative liability of entities under Leg. 231/2001. This ruling offers important interpretive clarifications regarding the liability of the legal entity in relation to the position of the defendant and […]
Direct summons to trial of the accused entity pursuant to Legislative Decree. 231/2001: the Supreme Court expresses its opinion in favour.
With the sentence n. 8369 filed on February 28, 2025, the Fifth Criminal Section of the Court of Cassation addressed the delicate issue of the correct exercise of criminal action against the Entity accused of an administrative offence deriving from a crime. Although the issue does not appear to be entirely new, it should be […]
Ecocide and Corporate Responsibility
The crime of ecocide has been the subject of discussion in the European Union for several years now and recently, new measures and sanctions to combat environmental crime have been definitively approved by means of EU Directive 2024/1203, in revision of Directive 2008/99/EC, mentioning the so-called qualified crimes comparable to the crime of ecocide. The […]
ACCIDENTS AT WORK AND BOARD OF DIRECTORS’ LIABILITY
Manslaughter with violation of accident prevention regulations: in the presence of very serious organizational deficiencies, delegations do not save the board of directors. The Fourth Section of the Court of Cassation, with sentence no. 40682 filed on 6.11.2024, was called to deal with a fatal accident that occurred to a worker engaged in the construction […]
Can the return of the capital increase sums to the shareholders constitute the crime of fraudulent bankruptcy?
The payments made by members for future capital increases are restricted and their return could constitute the crime of fraudulent bankruptcy if such an operation, in the event of the company’s insolvency, occurs in the absence of a deadline for the execution of the capital increase and without the certainty of its non-realization. This is […]
The Points License for Construction Site Safety: The Definitive Regulation
The conversion law of decree law 19 of 2024, which, as is known, introduced the so-called points-based license for safety in construction sites, has corrected some inaccuracies in the original text. The points-based driving licence must be requested through self-certification together with the submission of the application in the manner that will be established by […]
Safety at work: the critical issues of the new points-based driving licence.
The points-based driving licence as a new business classification system. As a result of Legislative Decree 19 of 2 March 2024, starting next October, the qualification system for businesses and self-employed workers (art. 27 Legislative Decree 81/08) will change with the introduction of the so-called points-based driving licence. Businesses and self-employed workers who “operate in […]
Non-existent or undue tax credits: now the Criminal Cassation intervenes.
2023 ended with the filing of the twin sentences of the United Civil Sections of the Court of Cassation, no. 34419 and no. 34452 of 11 December 2023 (already commented on this blog), which had addressed the issue of the qualification of unduly offset tax credits, tracing the boundaries of the notions of non-existence and […]
Occupational accidents: unpredictability does not exclude employer liability
Unpredictability of the injured person’s behavior does not exclude the employer’s liability. A topic that often comes up again and again for the attention of criminal judges is that of the exonerating value of the reckless conduct of the injured worker. Defenses of defendants, often employers or managers, argue that the worker’s reckless conduct would […]
Bank Usury. News from the Civil United Sections on the relevance of the CMS in the calculation of the TEG
Almost nine years after the entry into force of Law No. 2 of 2009, which modified, among other things, the regime of the maximum overdraft fee (now called the commission for making funds available), in its ruling No. 16303 of June 20, 2018, the United Civil Sections of the Supreme Court again intervene on the […]
