In the case of or when dealing with attempts to commit those offences indicated in Paragraph I of Legislative Decree 231/2001 (articles 24 to 25-quinquies), financial sanctions and disqualification sanctions are reduced by between a third and a half, while sanctions are not imposed if the company involved voluntarily stopped the action being carried out.

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In case of entity’s transformation, merger or split the Decree sets out the entity’s responsibility for offenses committed before the transformation.

Furthermore, the Prosecutor may ask for disqualification sanctions as a precautionary measure when entity’s responsibility is likely and there are specific and well-grounded suspicions of reiteration of the offense.

In the Central Judicial Register is effective the National Register of Administrative Sanctions, in which are recorded the irrevocable sentences against entities according to the Decree and the executive organ’s provisions not subject to impugnation.

A separate sanctioning regime has been set with regard to corporate crimes committed to the advantage of the company itself by “directors or managers or general directors or liquidators of the company or by individuals who are managed or supervised by them”.

To ensure appropriately graded sanctions, a peculiar mechanism has been set for and the Judge has to take in consideration different elements such as, the gravity of the offense, the entity’s economic conditions and responsibility ratio and has to inflict the sanction on a “quota” basis. The Decree has set a value in liras for those quotas (the Decree is prior to the Euro introduction) starting from a minimum of Lit. 500.000 (now Euro 258,23) to a maximum of Lit. 3.000.000 (now Euro 1.5549,00), therefore sanction goes from a minimum of Euro 25.822,00 to a maximum of Euro 1.549.370,00.

The quota’s value is fixed by the Judge when arranging the sanction.