The Supreme Court, with sentence no. 42052 / 2019, established that there is self-laundering even when the predicate offence – the unintentional crime from which money, goods or other utilities come – is prescribed.

The Supreme Court points out that, when proceeding with money laundering and self-laundering offences, for these to be criminally punishable, it is not necessary for the predicate offence to be established by a judgement that has the force of res judicata, but the legal possibility of not excluding the constituent act is sufficient.

In the light of Article 170 of the Italian Criminal Code, the extinction of the predicate offences by statute of limitations therefore has no effect on the configurability of the offence of self-laundering assumed in the abstract by the prosecuting judge.

On the basis of its experience and competence in the specific legal and commercial fields, Studio Tributario Societario Internazionale is available with its professionals for consulting and support activities, as well as for any further study and evaluation.