Lodi, Emma Lavinia (A.A. 2024/2025) The implementation of the PIF directive for corruption and tax offences and its impact on corporate criminal liability regulations: the example of Italy. Tesi di Laurea in European criminal law, Luiss Guido Carli, relatore Emanuele Birritteri, pp. 339. [Single Cycle Master's Degree Thesis]

PDF (Full text) Restricted to Registered users only Download (2MB) | Request a copy

Abstract/Index

The evolution of the criminal law protection of the European Union's financial interests: the new PIF directive. From convention 95/c 316/03 to EU directive 2017/1371, the so-called PIF directive: general overview. The content and the framework of the European Union directive 2017/1371. PIF directive and specific type of crimes: objective scope of application. Subjective scope of application. Limitation periods for criminal offences affecting the union’s financial interests. Harmonization of criminal sanctions. PIF directive and its impact on corporate criminal liability regulations. Corporate criminal liability paradigms in EU member States: introduction and general overview. From the convention to the PIF directive: PIF legislation as a “vehicle” for the introduction of forms of corporate criminal liability. The EU law model of corporate liability: the intrinsic neutrality and the latest advancements in the realm of corporate compliance. Examples of implementation of the corporate criminal liability model in Europe: member States’ approach to the transposition of the PIF directive. The establishment of the EPPO to overcome law enforcement deficits in EU member States: a sectoral analysis on corporate liability. Preliminary considerations on a possible bolder approach by the European legislator. The “magnificent and progressive fate” of the criminal compliance. The Italian case: issues related to the transposition of the EU directive 2017/1371. The Italian transposition of the EU directive 2017/1371. The amendments to the Italian criminal code: systematic reflections. Legislative reform and the uncritical trajectory of the Italian legislator. The impact on the Italian corporate criminal liability regulation: legislative decree no. 231/2001. The new offence under article 314 bis of the Italian criminal code: between criminal hypertrophy and constitutional concern.

References

Bibliografia: pp. 279-334.

Thesis Type:	Single Cycle Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Chair:	European criminal law
Thesis Supervisor:	Birritteri, Emanuele
Thesis Co-Supervisor:	Bellacosa, Maurizio
Academic Year:	2024/2025
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	11 Dec 2025 11:25
Last Modified:	11 Dec 2025 11:25
URI:	https://tesi.luiss.it/id/eprint/44369

Downloads

Repository Staff Only

View Item