The Legislative Decree 231/ 01 introduced into the Italian legal system a direct liability called “administrative” of legal entities, companies and associations (with the exception of the State, local authorities, other non-economic public entities as well as entities carrying out constitutional functions). The Decree provides that companies may be considered liable for certain crimes (circa a hundred, including corruption, bribery, violation of safety regulations, anti-money laundering, computer crimes, all listed by law) if they are committed or attempted by persons linked to the