Giorgio Fidelbo

ABSTRACT: The Author examines questionable points as to existing provisions on criminal liability of legal entities in relation to offences committed abroad while performing their activities, in the context of globalization which induces Italian corporations to adopt international standards and to re-locate elsewhere their activities. The Author outlines on the one hand the complex relationships between criminal substantive provisions contained in the penal code as to crimes committed abroad and on the other hand those circumstances that would impede or prevent the Italian law on criminal liability of legal entities to be fully applied in such cases. KEY WORDS: corporations, criminal responsibility, corporate crimes committed abroad. SOMMARIO: 1. Internazionalizzazione delle società e illeciti commessi all’estero – 2. La disciplina contenuta nell’art. 4 DLgs n. 231/2001 – 3. Rapporti con la disciplina del codice penale. – 4. Il richiamo all’art. 7 c.p. – 5. Il richiamo agli artt. 9 e 10 c.p. – 6. Problematiche applicative dell’art. 4 DLgs n. 231/2001: il requisito della doppia incriminazione. – 7. Delitti puniti con la multa. – 8. La presenza in Italia dell’autore del reato e della sede della società. – 9. Il principio del ne bis in idem. – 10. Reato commesso in parte in Italia: l’ambito applicativo dell’art. 6, 2°comma, c.p. – 11. Ne bis in idem e art. 6, 2°comma, c.p. – 12. Problematiche sull’accertamento della responsabilità dell’ente per il reato commesso all’estero. – 13. Ricadute nel sistema sanzionatorio