Extension of administrative liability of entities under Decree 231: excise duties offences

Preliminary approval was given to the reform of customs regulations and the penal system for excise duties and other indirect taxes on production and consumption.

On the sanctions side, both administrative and criminal, the decree provides for:

  1. The introduction of the new crime of evading the establishment or payment of excise duty on processed tobacco products.
  2. The introduction of the new administrative offence of selling processed tobacco products without authorisation or purchase by unauthorised people.
  3. The application of the discipline of extended seizure in relation to the most serious excise duties offences.
  4. The depenalisation of several minor crimes.

The most significant novelty is the extension of the administrative liability of entities under Legislative Decree 231/2001 to include the commission of excise duties offences.

The decree provides, in relation to the aggravated offence of smuggling and excise duties offences, for the application of the prohibition to exercise the activity and the suspension or revocation of authorisations, licences or concessions useful for committing the offence.

Companies with an Organisational, Management and Control Model must, therefore, proceed (i) to reassess the risk arising from the new predicate offences and (ii) to integrate the Models by adding specific control measures aimed to mitigate the risk of commission of excise offences.