Italy: Cassazione rulings on corporate liability and property seizures

The Italian Court of Cassation has issued several rulings clarifying legal responsibilities and property seizures. In a significant decision regarding workplace safety, the Court ruled that a company can be held administratively liable for accidents if even a single responsible individual acted in the interest of the entity. This simplifies the burden of proof, preventing fragmented responsibilities from shielding negligent management.

In a separate matter regarding tax debts for partnerships, the Court clarified the burden of proof for the 'beneficium excussionis'. For S.n.c. and S.a.s. companies, the tax authorities must prove the insufficiency of the company's assets, whereas in simple or irregular partnerships, the partner must prove the company's solvency.

Additionally, the Court of Cassation has upheld the seizure of a building complex in Via Zigarelli, Avellino. The ruling rejects appeals from defense lawyers, confirming the legitimacy of the precautionary measure related to charges of illegal land subdivision and forgery. The investigation, involving several professionals and entrepreneurs, alleges violations of urban planning regulations and environmental protection zones.