LA RESPONSABILITA' DA REATO DEGLI ENTI: CRITERI DI IMPUTAZIONE E SISTEMA SANZIONATORIO

It has been 15 years already since the Italian legislator introduced for the first time the criminal liability of legal entities within the Italian legal system. This was stipulated through the Legislative Decree no. 231 of June 8, 2001 implementing Law no. 300 of September 29, 2000 and it represents one of the most important innovations of our legal system. This study begins with a historical immersion into the analysis of the influence of external sources on the introduction of this type of liability within the Italian legal system. The analysis then continues with an attempt of clarification and identification of this liability’s legal nature. We then try to identify the objective and subjective criteria that lead to the legal entities being held criminally liable. Finally, our study undertakes a holistic and complex analysis of the sanctions stipulated under the Legislative Decree no. 231/2001 and it particularly focuses on the confiscation, which is in fact a central element when it comes to application of such liability. In fact, this sanction substantiates one of the essential instruments in the fight against economic criminal behaviours and it does so through the complete annulment of the profit obtained in breach of the law and whilst committing the crime.