The Decree’s provisions may be applied to the following (art. Paragraph 2): “legal entities, companies and associations including those without legal status”. The same does not apply to “The State, territorial public entities and entities with constitutional relevance functions” (i.e.: political parties or labor unions).
With reference to the so called “Company offences”, according to the Legislative Decree no. 61 of 2002 (cf. par. 2), the new normative is appliable only to the business enterprise. |