According to the provisions of the Italian legislation on the “liability of entities for administrative offenses depending on a crime” contained in the legislative decree no. 231 (hereinafter, "Legislative Decree no. 231 of 2001"), associative bodies - including joint-stock companies - can be held responsible, and consequently sanctioned in a pecuniary and / or disqualifying way, in relation to certain crimes committed or attempted - in Italy or abroad - in the interest or to the advantage of the same.