Italy: Administrative (Quasi-Criminal) Liability for Employee Actions Extended to Tax Offenses

The Italian legal framework provides for the administrative (quasi-criminal) liability of companies for certain criminal offenses committed by their directors, executives, and employees in the interest, or for the benefit, of the companies.  This system did not apply to criminal tax offenses.

In the context of the implementation of Directive (EU) 2017/1371, intended to combat fraud to the European Union's financial interests by means of criminal law ("PIF Directive"), the administrative (quasi-criminal) liability of companies has been extended to certain criminal tax offenses. Italian companies that are members of multinational enterprises ("MNEs") and MNEs operating in Italy (whether through a branch or not) are advised to amend their organizational, management, and control models and to revise their internal procedures to take into account the new rules.

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