PNRR Fraud: Seizure for Non-Existent Credits and Corporate Liability

1. The fact

   Investigating authorities executed a comprehensive preventive seizure decree aimed at confiscation. The operation targets a network of consulting firms and beneficiary companies that allegedly unduly utilized tax credits linked to Training 4.0 funded under the PNRR. The investigation points to the creation of a completely fictitious reporting system. The mechanism described by the prosecution involved preparing falsified attendance registers, pre-filled evaluation tests, and attendance certificates for courses never delivered, sometimes attributed to workers who were unaware or engaged in ordinary duties. Currently, the case is in the preliminary investigation phase, with the legal representatives and companies registered for corporate administrative liability. The presumption of innocence applies to all suspects until a final judgment is rendered.

2. The rules at play

   The legal center of gravity of the matter lies in three regulatory pillars:

   1. Aggravated fraud to obtain public funds (Art. 640-bis of the Italian Criminal Code), which punishes with imprisonment from two to seven years anyone who unduly obtains contributions or financing from the State or the European Union through artifices or deceptions, such as false training documentation.
   2. Administrative liability of entities (Legislative Decree 231/2001), where Art. 24 provides for financial and interdictory sanctions for the company if the crime of fraud is committed in its interest or advantage by senior executives or subordinates.
   3. Organization and management models (Art. 6 of Legislative Decree 231/2001), under which the entity can be exempted from liability only if it demonstrates that it had adopted and effectively implemented a model suitable for preventing crimes of the same nature prior to the offense.

3. What the case law says

   The case law of the Supreme Court has clarified that in cases involving PNRR contributions, fraud harms not only public financial interests but also the proper implementation of recovery plans agreed upon at the supranational level. Furthermore, judicial consensus has established that the profit from the crime confiscable from the entity pursuant to Legislative Decree 231/2001 coincides with the full amount of the tax credit unduly received and offset, as an economic advantage directly deriving from the offense. Regarding the suitability of models, the courts emphasize that the mere existence of a paper document is insufficient; the model must be operational, providing for information flows to the Supervisory Body and verification procedures on the actual execution of consultancy services. The so-called organizational fault is triggered precisely when the entity cannot demonstrate rigorous oversight over the truthfulness of certifications issued by external training providers.

5. Analysis drafted and verified with edit.legal

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8. What it teaches professionals

   1. Substance verification: formal compliance of documents (tests, registers, certificates) is insufficient without proof that training services were actually rendered.
   2. Consultant due diligence: companies must rigorously assess the reliability of external advisors offering turnkey PNRR credit schemes, continuously monitoring teaching activities.
   3. Implementation of the 231 Model: for SMEs, adopting a 231 Model tailored to offenses against the Public Administration is no longer an optional cost, but an essential defense to safeguard corporate assets against preventive seizures.
   4. Flow traceability: any tax credit offsetting stemming from subsidized finance must be supported by a robust evidentiary file readily accessible to auditing authorities.

References: Articolo 640-bis Codice PenaleD.Lgs. 231/2001Articolo 316-ter Codice Penale

Editorial oversight: Avv. Federico Papa·ICAMUpdated 17 September 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction