Legal Aid – Corporate criminal law in Milan
Legal Aid – Società tra Avvocati S.r.l. operates in Milan and in Lazio (Isola del Liri) in the field of corporate criminal law, providing assistance to entrepreneurs, directors, executives and companies in criminal proceedings that affect business continuity and the personal liability of corporate bodies.
The Firm's activity is focused on building a technical defence in the most complex contexts of economic criminal law, where judicial assessment requires an integrated reconstruction of criminal, corporate, tax and accounting profiles.
Areas of intervention include, among others, insolvency and business crisis offences, tax offences, corporate liability under Legislative Decree 231/2001, as well as corporate and financial crimes, with an approach based on rigorous review of the charges and verification of the prosecution's evidentiary case.
Bankruptcy and Business Crisis Offences
The corporate crisis is the ground on which management decisions are re-examined, years later, by the standards of criminal assessment. Transactions carried out under financial stress, dispositions of assets, selective payments and accounting events are reassessed in the light of the insolvency outcome, in a context where the boundary between ordinary business risk and criminally relevant conduct is often thin and calls for rigorous scrutiny.
The Firm, with offices in Milan and Isola del Liri (Lazio), assists entrepreneurs, directors, statutory auditors and liquidators in proceedings for business crisis offences, from the preliminary investigations through to proceedings before the Court of Cassation. The core of the defence lies in the accounting and financial reconstruction of the contested transactions: verifying the nature and actual depleting effect of the acts of disposition, reading them in the light of the asset situation existing at the time they were carried out and, where the offence so requires, establishing the causal link with the insolvency or its aggravation and scrutinising the mental element are the ground on which the charge is tested, together with the management of the personal and asset-related precautionary measures that frequently accompany these allegations. The defence work concerns, in particular:
- Patrimonial, documentary and preferential fraudulent bankruptcy (Articles 322 and 329 CCII, formerly Articles 216 and 223 of the Bankruptcy Act)
- Simple bankruptcy (Articles 323 and 330 CCII, formerly Articles 217 and 224 of the Bankruptcy Act)
- Abusive resort to credit (Articles 325 and 331 CCII, formerly Articles 218 and 225 of the Bankruptcy Act)
- Declaration of non-existent creditors and claims (Articles 327 and 332 CCII)
- Applications for admission of simulated claims (Article 338 CCII, formerly Article 232 of the Bankruptcy Act)
- False certifications and reports (Article 342 CCII, formerly Article 236-bis of the Bankruptcy Act)
- Offences connected with composition with creditors and debt restructuring agreements (Article 341 CCII)
Tax Crimes
Tax management of business activity is among the main sources of criminal risk for entrepreneurs, directors and companies: charges under Legislative Decree 74/2000 frequently arise from tax audits and audit reports and require, in relation to the specific offence charged, verification of the typicality of the conduct and of the mental element required by the provision, as well as, where applicable, of the exceeding of the punishability thresholds.
Criminal tax litigation develops along the dual track that places criminal proceedings alongside the tax assessment: the defence requires coordination between the two fora, control over the transposition of tax presumptions into criminal proceedings, where they do not apply automatically, and the use of settlement mechanisms and remedial conduct, to which the law attaches extinguishing or mitigating effects. The Firm oversees the entire development of the matter, from inspections, searches and tax audits, often carried out by the Financial Police, through to proceedings before the Court of Cassation. The defence work focuses, in particular, on the main offences:
- Fraudulent declaration through the use of invoices for non-existent transactions (Article 2, Legislative Decree 74/2000)
- Fraudulent declaration by other artifices (Article 3, Legislative Decree 74/2000)
- Inaccurate declaration and failure to file a declaration (Articles 4 and 5, Legislative Decree 74/2000)
- Issuing invoices for non-existent transactions (Article 8, Legislative Decree 74/2000)
- Concealment or destruction of accounting records (Article 10, Legislative Decree 74/2000)
- Failure to pay withholdings and VAT, unlawful set-off (Articles 10-bis, 10-ter and 10-quater, Legislative Decree 74/2000)
- Fraudulent evasion of payment of taxes (Article 11, Legislative Decree 74/2000)
Social Security Crimes
The social security obligations borne by entrepreneurs, directors and employers give rise to criminal liability where omissive or fraudulent conduct is capable of undermining the protection of the social security system, with charges frequently originating from inspections by social security bodies and supervisory authorities.
In this area the defence typically focuses on verifying the mental element of the omissive conduct, on the possible existence of situations of absolute impossibility to perform arising from liquidity crises not attributable to the obligor and not manageable through measures that could reasonably be required, and on the operation of the extinguishing mechanisms linked to payment of the contribution debt. The Firm intervenes from the stage of inspections and contribution audits, assisting the client in managing the entire criminal process. The defence work focuses, in particular, on the following offences:
- Failure to pay social security and welfare withholdings (Article 2(1-bis), Decree-Law 463/1983, converted into Law 638/1983)
- Unlawful receipt of public funds (Article 316-ter of the Criminal Code)
- Aggravated fraud against social security bodies (Article 640(2)(1) of the Criminal Code) and aggravated fraud to obtain public funds (Article 640-bis of the Criminal Code)
- False certifications regarding contributions and contribution compliance
Administrative Liability of Entities – Legislative Decree 231/2001
The administrative liability of entities, set out in Legislative Decree 231/2001, forms part of corporate criminal law as an autonomous model of attribution, designed to stand alongside, without overlapping with, the criminal liability of the natural person, with direct effects on the organisational structure, business continuity and reputational standing of the company. The framework designed by the legislature is based on attributing to the entity liability for certain categories of offences committed, in its interest or to its advantage, by persons in senior positions or subject to their direction, giving rise to a complex and particularly incisive sanctioning system, also by reason of the disqualification sanctions and confiscation.
The Firm assists companies and collective entities in proceedings relating to predicate offences, with particular attention to the management of the financial, reputational and operational consequences arising from the determination of the entity's liability.
Corporate, Financial and Market Crimes
The propriety of management and the transparency of corporate information are the interests protected by a system of offences, today largely traced back to Articles 2621 et seq. of the Civil Code and to the provisions of the Consolidated Law on Finance, which safeguards the trust of shareholders, creditors and the market.
The line of defence here is played out mainly on the ground of accounting and valuation classifications: the criminal relevance of financial statement valuations, the actual deceptive capacity of the informational alteration and the position of control bodies require technical scrutiny that combines legal and business expertise. The Firm assists entrepreneurs, directors, statutory auditors and members of control bodies from the preliminary investigations through to the development of the trial and appeals. The defence work focuses, in particular, on the main offences:
- False corporate communications (Articles 2621 and 2622 of the Civil Code)
- Obstruction of control (Article 2625 of the Civil Code)
- Breach of fiduciary duty regarding assets (Article 2634 of the Civil Code)
- Market rigging (Article 2637 of the Civil Code)
- Obstruction of the functions of public supervisory authorities (Article 2638 of the Civil Code)
- Insider dealing and market manipulation (Articles 184 and 185, Legislative Decree 58/1998)
Money Laundering and Economic Crimes
The circulation of wealth and the traceability of financial resources are at the centre of the offences under Articles 648-bis, 648-ter and 648-ter.1 of the Criminal Code, which frequently involve complex transactions and articulated corporate structures, including at international level.
The defence turning point is twofold: establishing the criminal origin of the proceeds, which cannot be reduced to mere conjecture based on the anomalous nature of the transactions, and the technical reconstruction of the financial flows, a precondition of any charge. To this is added the management of asset-related precautionary measures, which in this area affect personal and company assets, often through seizures aimed at confiscation. The Firm assists entrepreneurs, directors and persons operating in the economic and financial sector from the preliminary investigations through to the development of the trial and appeals. The defence work focuses, in particular, on the main offences:
- Receiving stolen goods (Article 648 of the Criminal Code)
- Money laundering (Article 648-bis of the Criminal Code)
- Use of money, goods or benefits of unlawful origin (Article 648-ter of the Criminal Code)
- Self-laundering (Article 648-ter.1 of the Criminal Code)
- Fraud, aggravated fraud against the State or another public body and aggravated fraud to obtain public funds (Articles 640(2)(1) and 640-bis of the Criminal Code)
- Misappropriation (Article 646 of the Criminal Code)
Counterfeiting and Criminal Protection of Industrial Property
In Italy's leading manufacturing and financial district, the criminal protection of industrial property, and in particular of trade marks and distinctive signs, is of strategic importance for companies operating in fashion, design, advanced manufacturing, automotive, cosmetics and, more generally, in high value-added supply chains and the luxury sector.
In these proceedings the defence addresses first of all the validity and distinctive capacity of the industrial property right, the actual likelihood of confusion between the signs and the awareness of the conduct, in a context frequently marked by seizures of goods and production lines that directly affect business continuity. The Firm assists entrepreneurs, directors and companies from the preliminary investigations through to the development of the trial and appeals. The defence work focuses, in particular, on the main offences:
- Counterfeiting, alteration or use of trade marks or distinctive signs, or of patents, models and designs (Article 473 of the Criminal Code)
- Importation into the State and trade in products bearing false signs (Article 474 of the Criminal Code)
- Sale of industrial products with misleading signs (Article 517 of the Criminal Code)
- Manufacture and trade in goods produced by usurping industrial property rights (Article 517-ter of the Criminal Code)
Crimes against the Public Administration
The proper exercise of public functions, the transparency of administrative action and the integrity of relations between the public sector and private enterprise are protected by the offences under Articles 314 et seq. of the Criminal Code, which have direct and often significant repercussions on the legal and reputational position of companies, professionals and public officials.
The marked structural and evidentiary complexity of these offences requires rigorous scrutiny of public-law capacities, of the structure of the corrupt agreement and of the evidence for it, often entrusted to witnesses and interceptions whose usability and reliability must be carefully tested. The Firm assists entrepreneurs, public officials and professionals from the preliminary investigations, frequently marked by complex investigative activity, interceptions and precautionary measures, through to appeals before the Court of Cassation. The defence work focuses, in particular, on the main offences:
- Embezzlement (Article 314 of the Criminal Code)
- Extortion by a public official (Article 317 of the Criminal Code)
- Bribery for the exercise of the function and for an act contrary to official duties (Articles 318 and 319 of the Criminal Code)
- Bribery in judicial acts (Article 319-ter of the Criminal Code)
- Undue inducement to give or promise benefits (Article 319-quater of the Criminal Code)
- Trading in unlawful influence (Article 346-bis of the Criminal Code)
- Disturbing the freedom of auctions and of contractor selection procedures (Articles 353 and 353-bis of the Criminal Code)
- Liability of the entity under Articles 24 and 25, Legislative Decree 231/2001
Environmental Crimes
The intensification of controls by the competent authorities and the growing severity of the regulatory framework, geared to protecting the environment as a primary legal interest, have progressively extended the area of criminal relevance: breaches of environmental rules increasingly go beyond the administrative level, with immediate consequences for the company's organisational structure, the continuity of its business and the personal liability of senior officers.
The defence here involves complex technical assessments on the nature of the substances and on causation, verification of the system of environmental delegations and management of remedial and clean-up conduct, to which the law attaches significant effects at sentencing level. Protecting production continuity is a priority where plants, areas and business activities are seized. The Firm assists companies and directors from the stage of inspections through to the development of the trial and appeals. The defence work focuses, in particular, on the main offences provided for by sector legislation:
- Environmental pollution (Article 452-bis of the Criminal Code)
- Environmental disaster (Article 452-quater of the Criminal Code)
- Failure to carry out clean-up (Article 452-terdecies of the Criminal Code)
- Organised activities for the illegal trafficking of waste (Article 452-quaterdecies of the Criminal Code)
- Unauthorised waste management (Article 256, Legislative Decree 152/2006)
- Liability of the entity under Article 25-undecies, Legislative Decree 231/2001
Labour and Workplace Safety Crimes
The protection of workers' physical and mental integrity, as a primary legal interest, and the growing attention of the legislature and the judiciary to prevention have led to a significant increase in the level of liability of directors, managers and, more generally, of those holding safety-guarantee positions.
The core of the assessment is the identification of guarantee positions and the validity of the system of delegation of functions under Article 16 of Legislative Decree 81/2008, together with verification of the causal link between the breach of precautionary rules and the event and of the adequacy of the preventive organisational structure. The Firm assists entrepreneurs, managers and employers from the earliest stages of the assessment, with prompt and structured action, including with regard to the prescriptions issued by supervisory bodies and the related extinguishing mechanisms. The defence work focuses, in particular, on the main offences:
- Negligent homicide and negligent personal injury committed in breach of occupational health and safety rules (Articles 589 and 590 of the Criminal Code)
- Unlawful labour intermediation and exploitation of labour (Article 603-bis of the Criminal Code)
- Petty offences concerning health and safety at work (Legislative Decree 81/2008)
- Liability of the entity under Article 25-septies, Legislative Decree 231/2001
Criminal Risk Management and Early Intervention
In corporate criminal law, the truly decisive stage of the proceedings frequently occurs before they are formally commenced, within tax audits, inspections and administrative controls which, although not classified as criminal investigations in the strict sense, are capable of defining the scope of the assessment and of shaping its development from the outset.
The Firm assists entrepreneurs, directors and companies from the stage of tax, inspection and supervisory audits, ensuring prompt and structured action aimed not only at managing the immediate issue, but at building the defence strategy in advance and overseeing developments that may lead to the commencement of criminal proceedings.
Early intervention enables:
- Assessing the typicality of the conduct under scrutiny
- Verifying whether the punishability thresholds have been exceeded, where provided for by the tax offence charged
- Reconstructing the contested transactions in technical terms
- Preparing a line of defence consistent with the reality of the business
- Promptly assessing the risk of asset-related precautionary measures, such as preventive seizure, including by equivalent value, and preparing the related defence strategies
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Latest Cases Handled
Proceedings handled by the Firm with favourable outcomes
Mandato di arresto europeo (MAE): radicamento in Italia e rifiuto della consegna
La Cassazione ribadisce che il termine dei cinque anni non è un dato orientativo ma una soglia legale, e che la sua verifica documentale resta terreno del giudice di merito.
Confisca a metà: la Cassazione boccia la doppia motivazione su profitto e sproporzione
Cass. pen., Sez. IV, 9 giugno 2026 (dep. 8 settembre 2026), n. 33026. La contraddizione tra confisca diretta e confisca per sproporzione è vizio autonomo, anche quando l'importo in gioco è modesto.
Sequestro su rogatoria estera: l'art. 724 c.p.p. alla prova della Corte costituzionale
L'ordinanza del dott. Roberto Crepaldi, giudice per le indagini preliminari presso il Tribunale di Milano, apre la questione di legittimità costituzionale: manca un rimedio per contestare i.