Tax double track and corporate liability: art. 21-ter of Decree 74/2000 and the absorption of the 231 sanction

A measure by the Milan Prosecutor General applies art. 21-ter of Legislative Decree 74/2000 on the coordination between tax penalties and corporate liability under Decree 231/2001, envisaging the full absorption of the 231 sanction where the tax penalty already imposed by a final decision, together with the entity’s remedial and organisational measures, has exhausted any residual need for prevention and punishment. The provision, introduced by Article 1(1)(m) of Legislative Decree no. 87 of 14 June 2024, is currently in force; it is due to be transposed into the consolidated text on tax penalties with effect from 1 January 2027.

This is highly relevant for companies facing combined tax-criminal charges: the principle of proportionality of the overall sanctioning response may reshape the entity’s overall exposure and defence choices from the investigation stage onwards.

Summary note by Studio Legale Petrali, based on specialised legal sources (Giurisprudenza Penale Web, ISSN 2499-846X). This text does not reproduce the original contribution and does not constitute legal advice.