Andrea Puccio and Giulia Bellini analyzed, for NT Plus Diritto of Il Sole 24 Ore, the applicative paralysis in the 231 context of the cause of non-punishability, ex art. 13 Legislative Decree 74/2000.
The regulatory changes made by Decree-Law Oct. 26, 2019 (converted with amendments into Law 157/2019) and subsequent Legislative Decree. 75/2020, while, on the one hand, have dealt a heavy blow to one of the most typical manifestations of corporate crime, on the other, in their practical application, they have ended up undermining – whenever tax crimes of declaratory matrix are committed in the interest or to the advantage of the entity – the operativeness of Article 13 Legislative Decree 74/2000, the reward tool par excellence of the Italian criminal-tax system.