Lawyer Monthly - January 2024

violations, for example in the M&A field, where criminal risks have become a focal point during due diligence. But the new frontier of criminal law and of the inherent compliance programs is, in my opinion, the human rights field. Let’s think about Artificial different case, another Prosecutor is inquiring about the suicide of a woman who (a few days before dying) had been charged by a well-known journalist and social influencer with creating false and misleading posts on social media. Anyway, the sources of Italian criminal law are more than the national ones. Although the criminal system has always been at the core of state sovereignty, in recent years there has been a progressive ‘Europeanisation’ of criminal law. For example, the new European Public Prosecutor’s Office is in charge of prosecuting criminal offences affecting the EU’s financial interests (i.e. VAT fraud or illegally obtained EU funds). Moreover, the proposal for a new EU directive on corporate sustainability due diligence may also increase attention on environmental and human rights Large industrial groups were charged because, despite the formal existence of agreements with third parties - cooperatives of self-employed drivers operating in the logistics -these agreements allegedly concealed a substantial employment relationship. As a result, the Italian Revenue Agency has demanded higher taxes (VAT) and related contributions from these companies, considering the drivers as real employees. Another significant investigative trend was recently started, involving the detection of misleading advertising campaigns led by social media influencers. In an inquiry so far pending before the Milan Prosecutor, a renown influencer was charged of having misled the consumers into thinking that earnings deriving from the sales would have gone to charity. Moreover, in a 12 LAWYER MONTHLY JANUARY 2024 The advice we often give to our clients is to invest in compliance.

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