CRIMINAL RISK · EARLY INTERVENTION · CRIMINAL DUE DILIGENCE

Preventive Criminal Law & Early Intervention in Milan

Preventive corporate criminal risk analysis, criminal due diligence in M&A transactions, assistance during GdF audits, art. 335 c.p.p. brief and 231 MOG update. Intervention before risk becomes proceedings. Confidential consultation within 24 hours.

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Milano Centro Absolute Confidentiality Experience under Leg. Decree 231

The situations we face every day

The Firm assists entrepreneurs and directors daily in contexts of high criticality.

GdF or Revenue Agency audit

A PVC with criminally relevant findings is the first signal: early intervention of a criminal lawyer is the most effective defensive factor.

Bank SOS report forwarded to UIF

From SOS report to opening of criminal proceedings can be 60-90 days: early defense is the best guarantee.

Whistleblower reports (D.Lgs. 24/2023)

D.Lgs. 24/2023 extended whistleblower protections: an internal report can trigger criminal investigations if not handled with adequate procedures.

Criminal due diligence in M&A transactions

Italian targets often hide latent criminal risks (tax crimes, 231, environmental, labor): pre-acquisition criminal due diligence is essential.

How we protect you

Preventive criminal risk analysis

Mapping of company-specific criminal risks (tax, 231, environmental, labor, corruption) and preparation of a prioritized action plan.

Assistance during GdF audit

Criminal lawyer presence from the inspection access, guidance of statements, verification of procedural correctness and reduction of criminal exposure.

Defense brief under art. 335 c.p.p.

After discovery of registration in suspects register, preparation of detailed defense brief to guide investigations and request dismissal.

Criminal due diligence for M&A and investments

Analysis of target's criminal profile: pending proceedings, tax risks, 231 status, critical labor positions and latent environmental risks.

Early intervention is the most effective defensive factor in corporate criminal law. In the phases preceding registration in the suspects register, the criminal lawyer can decisively influence the outcome: guiding statements during audits, producing documents excluding the offense, activating extinguishment or regularization procedures, and preparing briefs that lead the prosecutor to dismissal.

GdF audit: integrated criminal lawyer + tax consultant approach

During a Guardia di Finanza audit, the criminal lawyer and tax consultant must work in synergy. The criminal lawyer checks for criminally relevant elements in the audit report; guides the taxpayer on statements to make; evaluates the opportunity for prior adversarial proceedings; monitors timing for activation of non-punishability grounds (art. 13 D.Lgs. 74/2000); coordinates response to document requests.

Defense brief under art. 335 c.p.p.: early defensive tool

Art. 335 c.p.p. allows the suspect to know of registration in the suspects register. Once discovered, defense can file written briefs with factual reconstructions, documents and favorable case law to persuade the prosecutor to request dismissal or not to register the hypothesized offense. It is the most effective tool in the pre-precautionary phase.

Criminal due diligence in M&A: 8 risk areas

Pending or latent tax crimes (D.Lgs. 74/2000)
231 Model status: adequacy and predicate offense coverage
Ongoing criminal proceedings or registrations in suspects register
D.Lgs. 81/2008 compliance and past accidents
Latent environmental liabilities (TUA and L. 68/2015)
Intra-group operations challengeable as bankruptcy or money laundering
Public contracts: corruption risks and anti-mafia checks
Active or archived whistleblower reports

Recent cases successfully resolved

Case A – GdF audit retail sector

Audit report with findings for unfaithful declaration and non-existent invoices. Risk of registration in suspects register.

Preventive intervention: brief + voluntary correction. Registration avoided. Favorable settlement.

Case B – Industrial target acquisition

Pre-acquisition criminal due diligence: latent tax risks, inadequate 231 MOG, past accidents.

Price adjustment and suspensive conditions. MOG updated pre-closing. Criminal risks mitigated.

Case C – Bank SOS on holding company

SOS report for intra-group operations. Risk of money laundering proceedings in 60-90 days.

Art. 335 brief filed. Lawful origin demonstrated. Proceedings not opened.

The Firm's Method

Initial confidential consultation

First meeting within 24 hours: case analysis, risk assessment and defense strategy.

File access and technical analysis

Access to the investigation file, appointment of expert witnesses, in-depth documentary and financial analysis.

Tailored defense strategy

Preparation of defense briefs, precautionary applications, appeals to the Liberty Court or pre-notitia criminis interventions.

Representation at all court levels

Representation at trial, appeal and Supreme Court; parallel management of any 231 proceedings.

Our Team