Nowadays, the adoption of the organizational model ("MOG") is very widespread among companies, especially medium-large ones and, in particular, there has been several convictions, pursuant to the Legislative Decree 231/2001. In this context, the Supervisory Body (hereinafter also the "SB") has always played an essential role. It has therefore become increasingly common for professionals from various backgrounds (mostly lawyers and accountants, but not only) to combine their traditional activity with the one connected to the position as a member of one (or more) Supervisory Bodies. According to our opinion, the ramifications of professional practice is not always accompanied by a full observation of the tasks connected to the role of component of the SB and of the consequences deriving from carrying out a not always correct activity; this would instead be desirable, not only in the interest of the company that he had chosen to adopt a Model, but also in the interest of the same individual who, playing a role as delicate as that of member of a Supervisory Body, could be investigated and/or accused in a criminal proceeding, as well as sued before the civil court for a request for compensation for damages. Therefore, this Thesis has had the objective of covering the most relevant aspects related to the Supervisory Body. We started from the analysis of its nature and its composition, to then move on to the core of the tasks to be carried out in all the phases of the assignment - settlement, planning of activities, performance of supervision in practice, termination - up to the exam of the influence that a correct or incorrect performance of these tasks can reflect on the judicial proof of the suitability of the Model in order to prevent crimes, as required for the application of the exoneration clause provide by Rule 6 of Legislative Decree 231/2001. The discussion of these issues concern the fundamental substratum on the basis of which the central - and most problematic - argument related to the possibility of attributing a form of responsibility (criminal and / or civil) to the members of the Supervisory Body, was developed, also evaluating the general trend in the matter, expressed not only by doctrine but also by very few judicial decisions on this subject.

Oggigiorno, a quasi vent’anni di vigenza del Decreto, nella prassi l’adozione del Modello organizzativo (“MOG” o “Modello”) si è assai diffusa tra le aziende, soprattutto medio-grandi e, specularmente, si è assistito a un florilegio di contestazioni e di condanne, ai sensi del d.lgs. 231/2001. In tale contesto, l’Organismo di Vigilanza (di seguito anche “OdV”) ha da sempre rivestito, secondo l’impianto stesso della normativa, un’imprescindibile funzione. E’ quindi diventato sempre più frequente che professionisti di varia estrazione (per lo più avvocati e commercialisti, ma non solo) affianchino alla propria attività ‘tradizionale’ quella connessa all’incarico quale membro di uno (o più) Organismi di Vigilanza. Secondo l’opinione di chi scrive, a tale ramificazione della pratica professionale, non sempre si accompagna una piena consapevolezza dei compiti connaturati al ruolo di componente di OdV e delle conseguenze derivanti dallo svolgimento di un’attività non sempre approfondita; ciò sarebbe invece auspicabile, non solo nell’interesse dell’ente che abbia scelto di dotarsi di un Modello – e che pertanto nutre una legittima aspettativa circa l’adempimento di tali compiti secondo le best practices –, ma anche nell’interesse della stessa persona fisica che, rivestendo un ruolo tanto delicato quale quello di componente dell’Organismo di Vigilanza, potrebbe trovarsi indagata e/o imputata in un procedimento penale, oltre che citata in giudizio innanzi al tribunale civile per una richiesta di risarcimento danni avanzata dall’ente. La presente Tesi, dunque, ha avuto l’obbiettivo di percorrere gli aspetti più rilevanti legati all’operatività dell’Organismo di Vigilanza. Si è partiti dall’analisi della sua natura e della sua composizione, per poi passare al nucleo inaggirabile dei compiti da assolvere in tutte le fasi dell’incarico – insediamento, pianificazione delle attività, svolgimento in concreto della vigilanza, cessazione – fino ad arrivare all’esame dell’influenza che il corretto o scorretto svolgimento di tali compiti può riverberare sulla prova giudiziale circa l’efficace attuazione di un Modello idoneo a prevenire reati, così come richiesto ai fini del riconoscimento della scriminante di cui all’art. 6 del d.lgs. 231/2001. La trattazione di tali temi rappresenta il substrato fondamentale sulla base del quale si è sviluppato l’argomento centrale – e più problematico – relativo alla possibilità di imputare una qualche forma di responsabilità (penale e/o civile) ai componenti dell’Organismo di Vigilanza, valutando anche il generale trend in materia, espresso oltre che dalla dottrina anche dalle scarsissime pronunce giurisprudenziali in materia

(2020). L'Organismo di Vigilanza ai sensi del d.lgs. 231/2001: compiti e responsabilità. (Tesi di dottorato, Università degli Studi di Milano-Bicocca, 2020).

L'Organismo di Vigilanza ai sensi del d.lgs. 231/2001: compiti e responsabilità

FEDERICI, FRANCESCA MARIA
2020

Abstract

Nowadays, the adoption of the organizational model ("MOG") is very widespread among companies, especially medium-large ones and, in particular, there has been several convictions, pursuant to the Legislative Decree 231/2001. In this context, the Supervisory Body (hereinafter also the "SB") has always played an essential role. It has therefore become increasingly common for professionals from various backgrounds (mostly lawyers and accountants, but not only) to combine their traditional activity with the one connected to the position as a member of one (or more) Supervisory Bodies. According to our opinion, the ramifications of professional practice is not always accompanied by a full observation of the tasks connected to the role of component of the SB and of the consequences deriving from carrying out a not always correct activity; this would instead be desirable, not only in the interest of the company that he had chosen to adopt a Model, but also in the interest of the same individual who, playing a role as delicate as that of member of a Supervisory Body, could be investigated and/or accused in a criminal proceeding, as well as sued before the civil court for a request for compensation for damages. Therefore, this Thesis has had the objective of covering the most relevant aspects related to the Supervisory Body. We started from the analysis of its nature and its composition, to then move on to the core of the tasks to be carried out in all the phases of the assignment - settlement, planning of activities, performance of supervision in practice, termination - up to the exam of the influence that a correct or incorrect performance of these tasks can reflect on the judicial proof of the suitability of the Model in order to prevent crimes, as required for the application of the exoneration clause provide by Rule 6 of Legislative Decree 231/2001. The discussion of these issues concern the fundamental substratum on the basis of which the central - and most problematic - argument related to the possibility of attributing a form of responsibility (criminal and / or civil) to the members of the Supervisory Body, was developed, also evaluating the general trend in the matter, expressed not only by doctrine but also by very few judicial decisions on this subject.
ALDROVANDI, PAOLO
OdV; compiti; responsabilità; Modello; 231
Supervisory Board; Compliance Model; responsibilities; 231; 231
IUS/17 - DIRITTO PENALE
Italian
17-feb-2020
SCIENZE GIURIDICHE
32
2018/2019
open
(2020). L'Organismo di Vigilanza ai sensi del d.lgs. 231/2001: compiti e responsabilità. (Tesi di dottorato, Università degli Studi di Milano-Bicocca, 2020).
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10281/262962
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