Entity’s responsibility arises only for offenses committed to its own advantage by “individuals who are representatives, directors or managers of the company or of one of its organizational units that has financial and functional independence, or by individuals who are responsible for managing or controlling the company” (individuals in top positions; article 5, paragraph 1, letter a) of Legislative Decree 231/2001); by individuals who are managed or supervised by an individual in a top position (individuals under the command of others; article 5, paragraph 1, letter b) of Legislative Decree 231/2001).

With reference to the so called “Company offences”, Decree’s art. 25-ter, it’s enough to detect a company interest in committing the offense regardless of the profit.