Attuazione in Italia delle norme di contrasto alle frodi lesive degli interessi finanziari dell’Unione e responsabilità da reato degli enti: qualche riflessione

Abstract

The present paper, after an overview of the main provisions of the PIF Directive and some European Union bodies involved in its implementation, focuses on the issue of corporate liability arising from tax crimes. On this point, the Italian legislator, having missed the deadline for transposition of the mentioned directive, used a decree law, even in the absence of the requirements of necessity and urgency, to make tax crimes a prerequisite of the corporate liability. The lack of a systematic approach in the inclusion of tax crimes in Legislative Decree no. 231/2001 has not been fixed even through the recent Legislative Decree, no. 75/2020 implementing the PIF directive.