DOES CANCELLATION FROM THE REGISTER FOLLOWING JUDICIAL LIQUIDATION OF COMPANIES EXTINGUISH THE OFFENCE PUNISHABLE UNDER LEGISLATIVE DECREE 231/2001? THE COURT OF APPEAL DISAPPLIES THE MOST RECENT JURISPRUDENTIAL ORIENTATION OF THE COURT OF LEGITIMACY.
With sentence no. 1419/2023, the Court of Appeal of Milan, ruling on the liability of entities for criminal offences pursuant to Legislative Decree 231/01, declared that there was no need to proceed against a company that was cancelled from the Company Register following liquidation.
In particular, the Court of Appeal of Milan, taking up a previous case law of the Court of legitimacy, established that “on the subject of the criminal liability of entities, the physiological and non-fraudulent extinction of the entity determines the extinction of the offence provided for by Legislative Decree no. 231 of 8 June 2001, recurring in a case similar to the death of the defendant“.
