D.Lgs. 231/01:introduction Art.25-quinquiesdecies (Tax offenses)
Published in the Official Gazette L. 19 December 2019, n. 157
containing "Urgent provisions on tax matters and for indifferent needs", which introduces art. 25-quinquiesdecies, for which In relation to the commission of the crimes of fraudulent declaration or issue of invoices for non-existent operations, foreseen by art. 2 (co. 1 and 2-bis), 3 and 8 (co. 1) of Legislative Decree 74/2000, a fine of up to five hundred shares is applied to the body.
In relation to the commission of crimes for the issue of invoices for non-existent operations, concealment or destruction of accounting documents or fraudulent removal from the payment of taxes envisaged by art. 8 (co.1), 10 and 11 of Legislative Decree 74/2000 a fine of up to 400 quotas applies to the institution.
New Code of Conduct published
Code
was approved by the Committee in January 2020.
The companies that adopt the Code apply it starting from the first financial year starting after December 31, 2020.
The companies apply a third-party share for the least represented gender in the administrative and control bodies starting from the first subsequent renewal.
The "large companies" apply the recommendations relating to the presence of independent directors on the board of directors starting from the first renewal of the board after 31 December 2020.
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Legislative Decree 231/01
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