NO CASH PAYMENT: COMPLIANCE CHARGES AGGRAVATED BY DOUBTS OF INTERPRETATION
Published in Balance Sheet and Review n. 2/2023 the contribution of Avv. Marika Fardo entitled “No cash payment: compliance charges aggravated by interpretative doubts”. Starting from the examination of the innovations introduced by Legislative Decree no. 184/2021 on the subject of no cash payment crimes and the related liability of legal persons, the contribution addresses the interpretative doubts on the scope of application of the renewed incriminating cases and the repercussions on the assessment of the administrative offense pursuant to Legislative Decree no. 231/2001. The analysis has the objective of providing practical indications to the bodies called upon to update the newly introduced Organizational Models for the prevention of offences.
