With the Legislative Decree no. 39/2010 having gone into force on 10 November 2010 as stipulated in the decision of the Court of Milan, forgery shall no longer be included in the list of crimes mentioned in Legislative Decree no. 231/2001.
Forgery was removed due to a lack of coordination between standards, under the principle of legality.
In order to align the discipline measures between companies listed on the stock exchange and those which are not, Legislative Decree no. 39/2010 repealed both Article 174 bis of the Consolidated Law, as well as Article 2624 of the Civil Code. Article 27 introduces the new crime of false reports and communications by those responsible for the statutory audit.
(SLM, 13 December 2010)
For more information on this subject, please contact Cristina Cappiello.
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