Administrative Liability of Entities under Judgment No. 37237 of 2024

Judgment No. 37237 of July 10, 2024, issued by the Court of Cassation, addresses a highly relevant issue in the Italian legal landscape: the administrative liability of entities under Legislative Decree of June 8, 2001, No. 231. Specifically, the Court ruled on the non-applicability of the ground for exclusion of punishability due to the particular insignificance of the act in relation to offenses committed in the interest or for the benefit of the entity.

Regulatory Context

The liability of entities is governed by Legislative Decree 231/2001, which establishes an autonomous liability regime for legal persons for offenses committed in their interest. The central issue of the judgment is whether the ground for exclusion of punishability due to the particular insignificance of the act, provided for in Article 131-bis of the Criminal Code, can be applied to entities. The Court clarified that, given the autonomous nature of the entity's liability compared to that of the natural person, such exclusion ground cannot be applied.

Analysis of the Judgment

Administrative liability of entities - Ground for exclusion of punishability due to the particular insignificance of the act - Applicability - Exclusion - Reasons. The ground for exclusion of punishability due to the particular insignificance of the act is not applicable to the entity for acts committed in its interest or for its benefit by top executives or by individuals under their direction pursuant to Legislative Decree of June 8, 2001, No. 231, due to the autonomous nature of the legal person's liability compared to the criminal liability of the natural person who committed the predicate offense.

This passage highlights a fundamental principle: the entity is liable autonomously and cannot benefit from the same mitigating circumstances provided for natural persons. The Court therefore excluded the possibility of applying the ground for exclusion of punishability due to the insignificance of the act, emphasizing that the entity's liability must be assessed based on its conduct and cannot be mitigated by the particular insignificance of the offense that generated the wrongdoing.

Implications for Companies

The consequences of this judgment are significant for companies operating in Italy. It is crucial for companies to understand that administrative liability cannot be easily avoided, even when offenses are minor. In this regard, it is useful to consider the following aspects:

• The need to implement effective organizational and management models to prevent offenses.
• The direct liability of top executives, which can result in severe sanctions for the entity.
• The need for adequate legal advice to navigate the complexities of current legislation.

In conclusion, Judgment No. 37237 of 2024 offers an important clarification on the liability of entities, highlighting the need for a proactive approach by companies to prevent the risk of sanctions.