di Carlo CAVALLO
Avvocato in Torino
Articolo comparso sulla rivista BancaFinanza (maggio 2014)
Si fa spesso un gran parlare dell’opportunità o meno, per gli enti, di provvedere all’adozione dei modelli organizzativi previsti dal D. Lgs. 231/2001.
Coloro che avversano tale adozione osservano che creare queste piattaforme regolamentari – per evitare l’applicazione di sanzioni in relazione a comportamenti illeciti posti in essere nell’interesse o a vantaggio delle imprese – finisce per rappresentare un fattore generatore di costi e di responsabilità di cui non si sente, francamente, il bisogno.
Sulla scorta di questo modo di interpretare la normativa si è diffusa l’abitudine – non da parte di tutti, per fortuna – di predisporre modelli organizzativi “di facciata “, senza vedere in tali strumenti alcuna utilità effettiva sul piano gestionale e strategico.
In questa situazione è normale che l’intervento dell’Autorità Giudiziaria, quando si è reso necessario, abbia prodotto pesanti sanzioni per gli enti sottoposti a processo, i cui modelli organizzativi, spesso, sono stati ritenuti inidonei in quanto creati non a misura dell’impresa, ma copiati da un prototipo inefficace.
In realtà i modelli di organizzazione, lungi dall’essere semplicemente un fattore di costo ingiustificato per l’impresa, sono strumenti che possono rappresentare un ottimo sistema di controllo.
Sono stati pensati per prevenire i rischi di commissione di reati e questa funzione di prevenzione, in senso lato, è stata recentemente ribadita “legge-delega fiscale”.
Come noto, il termine ” legge-delega” indica una legge approvata dal Parlamento che delega il Governo ad esercitare la funzione legislativa su un determinato argomento. Il provvedimento, emanato dal Governo in base alle indicazioni e nel rispetto della legge-delega, è detto decreto legislativo (o anche decreto delegato).
Orbene: in data 27 marzo 2014 è entrata in vigore la legge-delega n. 23 che assegna al Governo il compito di adottare – nell’arco di alcuni mesi – uno o più decreti legislativi, per rivedere, secondo precise indicazioni, il sistema fiscale.
Ampio risalto viene riconosciuto alla collaborazione tra Fisco e contribuente.
In quest’ottica l’articolo 6 della legge 23/2014 autorizza il Governo a mettere a punto norme che prevedano, per le aziende di maggiori dimensioni, l’obbligo di costituire sistemi interni di controllo e gestione del rischio “fiscale”, con una chiara attribuzione di responsabilità nel sistema della vigilanza interna.
Questo strumento trae la sua struttura essenziale da quella dei modelli organizzativi disciplinati dal D. Lgs. 231/2001.
Se ne trae conferma innanzitutto leggendo le osservazioni contenute nel dossier di documentazione n. 29/2013, preparato dalla Camera sulla legge di delega fiscale, secondo cui “nel corso dell’esame parlamentare era emersa la necessità di favorire nelle imprese la diffusione di modelli della funzione fiscale basati … su una vera e propria “gestione del rischio di compliance fiscale“. L’adozione di questi modelli implica che le imprese costruiscano una “mappa” dei rischi di compliance fiscale, approntino meccanismi di gestione e controllo dei medesimi rischi e definiscano una chiara attribuzione delle responsabilità, nel quadro del complessivo sistema dei controlli interni e di governance aziendale.
Queste nuove modalità di gestione dei rischi costituiscono la piattaforma su cui innestare nuove e più evolute forme di verifica da parte del fisco. L’enfasi del controllo si sposterebbe sulla verifica dell’affidabilità e coerenza del sistema di gestione e controllo dei rischi fiscali dell’impresa, in un rapporto di interlocuzione con gli organi di gestione aziendale e con gli auditors.”
Il servizio studi del Senato, a sua volta, sempre con riferimento alla delega fiscale, ha evidenziato che i modelli di organizzazione, gestione e controllo adottati ai sensi del D. Lgs. 231 “possono essere inquadrati a fondamento di un sistema integrato di controlli che consentano di gestire in modo efficiente e puntuale qualsiasi forma di rischio (compreso quello fiscale), offrendo all’imprenditore, ai soci e alla governance aziendale un vero e proprio sistema capace di monitorare l’attività dell’impresa“.
La cooperazione rafforzata, attuata, tra l’altro, anche tramite l’adozione di una piattaforma regolamentare come quella citata, comporterà, secondo quanto previsto dalla legge delega, minori adempimenti per le imprese e la riduzione delle eventuali sanzioni “anche in relazione ai criteri di limitazioni e di esclusione della responsabilità previsti dal D. Lgs. n. 231 del 2001“.
Ecco una ulteriore, buona ragione per procedere alla adozione dei modelli organizzativi. Senza dimenticare che, una volta assunta la funzione di prevenire il “rischio fiscale” dell’impresa, è facile prevedere che si avrà una estensione della responsabilità ex 231/2001 anche ai reati fiscali, ad oggi non inclusi nel novero delle fattispecie fonte di responsabilità.
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