Decree 231 of 2001 does not expressly deal with groups of companies. On this topic, however, specific indications are given by case law and by the guidelines for drafting organizational, management and control models issued by the association representing manufacturing and service companies in Italy, namely Confindustria.1

According to case law, for the purposes of Decree 231, the crucial point within the context of groups of companies consists in determining which company (or companies) of the group has effectively obtained a concrete advantage from or had interest in the offense that was committed, since liability cannot be established merely because a company belongs to the group, or because of the existence of a generic interest/advantage for the group as a whole.

1 See Confindustria Guidelines, as updated in June 2021, pages 93 and following.

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