Commentary on Judgment No. 25764 of 2023: Corporate Criminal Liability and Statute of Limitations

The recent judgment No. 25764 of April 18, 2023, filed on June 14, 2023, by the Court of Cassation, has raised important considerations regarding corporate criminal liability and the statute of limitations for offenses committed by them. The Court rejected the questions of constitutional legitimacy raised concerning Article 22 of Legislative Decree No. 231 of 2001, affirming their manifest lack of foundation.

The Framework for Corporate Liability

Legislative Decree No. 231 of 2001 introduced a system of administrative liability for legal entities in Italy, establishing that a corporate entity can be held liable for offenses committed in its interest or for its benefit. This legislation marked a significant step towards regulating corporate liability, creating a regulatory framework aimed at preventing and repressing the commission of offenses within economic activities.

In particular, Article 22 of the aforementioned decree establishes the rules for the statute of limitations for offenses. The Court clarified that, due to the different nature of administrative offenses compared to criminal offenses, the statute of limitations applicable to legal entities may differ from that provided for individuals. This is justified by the objective of safeguarding the integrity of private economic initiative, preventing it from becoming a breeding ground for criminal offenses.

Constitutional Legitimacy of the Provision

Corporate Criminal Liability - Statute of Limitations for Corporate Offenses - Questions of Constitutional Legitimacy of Art. 22 Legislative Decree No. 231 of 2001 for conflict with Arts. 3, 24, 41, and 111 of the Constitution - Manifest Lack of Foundation - Reasons. In matters of administrative liability of legal entities, the question of constitutional legitimacy of Art. 22 of Legislative Decree of June 8, 2001, No. 231, concerning the statute of limitations for corporate offenses, for alleged conflict with Arts. 3, 24, second paragraph, 41, and 111, second paragraph, of the Constitution, is manifestly unfounded. Justification lies in the different nature of such offenses, allowing for a derogating regime compared to the statute of limitations for offenses committed by individuals. The overall system of corporate liability "ex delicto" constitutes an implementing measure of the aforementioned Art. 41, aimed at preventing private economic initiative from becoming an occasion for facilitating the commission of offenses, rather than fostering social activity. (In its reasoning, the Court also excluded that this provision conflicts with the conventional guarantees relating to "matière pénale," under Art. 6 ECHR, as an interposed parameter of Art. 117 of the Constitution, considering the autonomy of the corporate offense from the predicate offense and the greater complexity of its ascertainment).

The Court reiterated that there is no conflict between Italian legislation and the guarantees provided by international conventions, particularly Article 6 of the ECHR, affirming the autonomy of the corporate offense from the predicate offense. This is a crucial point, as it acknowledges the complexity of the corporate liability system and the need for specific and distinct regulations compared to those for individuals.

Conclusions

Judgment No. 25764 of 2023 represents an important confirmation of the current regulatory framework on corporate liability, emphasizing the importance of a statute of limitations system that considers the peculiarities of administrative offenses. With this decision, the Court of Cassation has not only clarified fundamental aspects of current legislation but has also sent a clear signal regarding the protection of economic activity, highlighting how corporate liability should not be seen as an obstacle, but rather as a tool to prevent illicit conduct within business activities.