Clifford Chance

LATEST CHANGES TO LAW 231/2001: EUROPEAN LAW, OFFENCES CONNECTED TO THE SUPERBONUS AND AMENDMENTS TO OFFENCES AGAINST CULTURAL HERITAGE AND LANDSCAPE

17 March 2022

During the first few months of 2022 further amendments were made to the provisions of Law 231/2001, modifying and broadening the scope of certain crimes included in the list of predicate offences. In this regard, of particular interest are the provisions of Law 238/2021 containing "Provisions for the fulfilment of obligations arising from Italy's membership of the European Union - European Law 2019-2020" ("European Law 2019-2020"), as well as those introduced by Law 13 of 25 February 2022 on "Urgent measures to combat fraud and promote safety in the workplace in the construction sector, and on electricity produced by plants from renewable sources" which, in introducing new provisions on abuses and offences connected with the granting of the so-called 110% Superbonus, has also impacted certain predicate offences triggering the liability of legal persons.

Moreover, on 3 March 2022, the Chamber of Deputies gave its final approval to the bill amending the Criminal Code which toughens up the penalties for offences against landscape and cultural heritage, now also expressly referenced by Law 231/2001.

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