Responsabilità patrimoniale per la sanzione pecuniaria ex d.lgs. n. 231/2001

Legislative decree n. 231/2001 regulates the “criminal” liability of corporations, partnerships and other legal entities, whose consequences entail both disqualifying measures and fines. This paper is focused on the interplays between the latter and the civil liability for the entity’s debts. The article examines first a number of situations in which it is uncertain whether the business entity, due to its peculiar nature, is subject to the aforementioned regulation (para 2); subsequently, it explores the relationships between the criminal fine and the systems of liability (limited vs. unlimited) for the entity’s debts (para 3) as well as the impact on the entities’ financial reporting and on the assets that may be attached by the State, especially when structures of asset partitioning have been put in place (para 4). Finally, the article analyses the legal effects of the imposition of a criminal fine on entities whose overall assets are institutionally compartmentalized (such as asset managers of collective investment schemes: “Sgr” and “Sicav”) and on trustees (para 5).