Tax double track and corporate liability: Article 21-ter of Legislative Decree 74/2000 and the absorption of the entity’s sanction

A measure of the Milan General Prosecutor’s Office gives weight to Article 21-ter of Legislative Decree 74/2000 on the coordination between tax penalties and corporate liability under Legislative Decree 231/2001, envisaging the full absorption of the 231 sanction where the punitive claim has already been satisfied on the tax side.

This is a development of great practical significance for companies involved in tax-criminal disputes: the principle of substantive ne bis in idem can reshape the entity’s overall exposure and defence choices from the investigation stage onwards.

Summary note by the CommercialistiAvvocati network, based on specialised legal and practice sources. The text does not reproduce original contributions and does not constitute professional advice.