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The decree introduces a form of liability of legal entities following to the perpetration of an offence by natural persons in "apical" position or under their management or supervision.
Entities are not held liable if they can demonstrate to have adopted and effectively implemented, before the offence was committed, a "model of organisation, management and control" suitable to prevent the realisation of the criminal offences in question.
A crucial element of the model is the "Code of Ethics", which is available at:
Ethic code iGuzzini