I.1 ORGANIZED CRIMES (ART. 24‐ TER OF THE DECREE) ... 3 I.2 RISKY AREAS ... 6 I.3 ADDRESSES OF THE SPECIAL SECTION: MAIN PRINCIPLES OF BEHAVIOUR AND IMPLEMENTATION ... 6 I.4 SPECIFIC PROCEDURES ... 7 I.4.1
CONTRACTS ... 9
I.5 INSTRUCTIONS AND VERIFICATIONS BY SUPERVISING COMMITTEE ... 9
Please refer to the definitions given in the General Section, except for further definitions contained in this Special Section.
The law n. 94 of July the 15th 2009, giving provisions on public security has provided also the insertion in the Decree of the
article 24‐ter (hereunder "Organized Crimes").
This article has opened the list of the so called predicate offences, adding: • art. 416, penal code (“criminal conspiracy”);
• art. 416 bis, penal code (“mafia association law”);
• art. 416 ter, penal code (“political mafia electoral exchange”); • art. 630, penal code (“kidnapping”);
• art. 74 of the D.P.R. n. 309/1990 (“criminal conspiracy for illegal traffic of drugs or psychotropic”);
• art. 407 paragraph 2, letter a) n. 5, penal code (crimes of illegal fabrications, introduction into the Country,
selling, assignment, possession and licence of firearms, explosives and underground arms in a public place or
open to the public). The inapplicability to the Company of the case in point described in articles 416 ter and 630
of the penal code, art. 74 of the D.P.R. n. 309/90 and art. 407 paragraph 2, letter a) n. 5 of the penal code, is
emerged from a preliminary analysis. Therefore a brief description is given of the two cases in point described in
art. 24‐ter of the Decree and considered relevant for the Company, provided in articles 416 and 416 bis of the
• criminal conspiracy (art. 416, penal code). Art. 416 of the penal code punishes the formation and the continuative
criminal association among three or more people, aimed at committing an indeterminate series of crimes, using
the necessary means to fulfil the criminal programme and knowing that each associate is part of a partnership
and can carry on this criminal programme.
In brief, the associative crime is characterized by three fundamental elements, composed of:
1. an associative link, usually a permanent link, also lasting more than the fulfilment of the crimes concretely
2. the indeterminacy of the criminal programme;
3. the existence of an organisation, even if it is very small, but effective to reach criminal goals.
In particular, those who promote, constitute or organise the association, in addition to those who regulate the collective
All those taking part in the association are punished with a lower penalty. The law is intended also to put down the
association committing one of the crimes described in articles 600 (Enslavement or living n bondage), 601 (Trading of
people) and 602 (Purchase and alienation of slaves) of the penal code, and also article 12, paragraph 3‐bis, of the
consolidating act on immigration and foreigners conditions, as per the legislative decree n. 286 dated July the 25th 1998,
(Provisions against illegal immigrations).
• Mafia associations, also foreign mafia associations (art. 416‐bis cod. pen.)
This article punishes anyone who takes part in a Mafia association formed by three or more people. We can talk about
Mafia association when the members use the intimidations of the associative link and of the subjection and the
consequent code of silence, to commit crimes, to get the direct or indirect management or control of economic activities,
concessions, authorizations, public contracts and services or to gain illicit profits or advantages for themselves or for
others, or rather to block or obstacle the free vote or get votes for themselves or for others during the elections.
The penalties increase:
9 for those who promote, direct, organize the association;
9 in the case of armed association. The association is considered armed when its members have the run of firearms
or explosives, even if they are hidden or stored, to fulfil the goal of the association;
9 if economic activities controlled by members are totally or in part financed with the price, the product, or the
profit of crimes.
The provisions of the above mentioned article are applicable also to camorra and other local associations, also foreign
associations, which use the intimidation of the associative bond to fulfil the same goals of mafia associations.
As far as we are concerned and in relation to the crime in art. 416‐bis of the penal code, the person who act in concert
with the association is accused of the so called "external" conspiracy: even if he/she is not formally a member of the
association, he/she gives a concrete, specific, aware and voluntary , both continuative and occasional, contribution, on the
condition that this contribution is substantial to the conservation or strengthening of the association and the agent is
useful to carry on, even partially, the criminal programme.
Both crimes described above are relevant even if they are committed at a "transnational" level, according to art. 10 of the
law n. 146 dated March 16th 2006, which ratifies and executes the Convention and Protocols of United Nations against
transnational organized crime. It is important to underline that according to art. 3 of this law the "transnational"crime is a
crime sentenced with the imprisonment non less in the maximum than four years, if an organized criminal group is
involved, and also:
9 it is committed in more than one Country;
9 or rather it is committed in a Country, but a substantial part of its arrangement, planning, direction or control
9 or rather it is committed in a Country, but it involves an organized criminal group developing criminal activities in
more than one Country;
9 or rather it is committed in a Country, but it substantially affects another Country.
Following the description of the crimes above mentioned, other crimes could be committed using the associative crime,
even if they are not clearly mentioned in the Decree 231 or not in the criminal case in point autonomously involving the
administrative responsibility of the body. The crimes provided expressly in the Decree 231 have been analyzed and
expanded on the Special Sections, independently of the fact that they are committed in association or not. Vice versa, the
company thinks it is proper to underline two typologies of company crimes not directly mentioned in the Decree, that are
tax crimes and environmental crimes.
A. Tax crimes
Tax crimes, described in Legislative Decree 74/2000 saying “the new discipline of crimes on the subject of taxes on income
and on value added, according to art. 9 of the law n.205 dated June 25th 1999”, are:
9 fraudulent misrepresentation using non‐existent invoices or other documents for trade operations; 9 fraudulent misrepresentation using tricks;
9 misrepresentation; 9 omitted statement;
9 issue of invoices or other documents for non‐existent operations; 9 concealment or destruction of accounting documents;
9 omitted deposit of certificated deductions; 9 omitted deposit of VAT;
9 illicit compensation;
9 fraudulent eluding the payment of taxes .
B. Environmental crimes
The Legislative Decree n. 152 dated April 3rd 2006 (hereunder called "Environmental Code") has been issued,
implementing the provisions of art. 1 of the law n. 308 dated December the 15th 2004. In some cases illicit behaviours
provided by the legislator integrate only an administrative crime; instead where the offenders are sentenced with arrest,
imprisonment, fine or penalty, the cases in point become penal cases.
They belong essentially to four categories, that are:
9 activity of plants and industries emitting gases into the atmosphere (art. 279, about the running of a plant or
industry not within the limits of emissions or the authorized prescriptions);
9 activity of managing wastes and draining polluted lands (articles 255 and following, about for instance the
abandon of wastes, the unauthorized management of waste and the violation of the obligations of reporting, of
keeping registers and forms);
9 activity of combustion of materials or substances different from waste (art. 296 about the combustion of waste
not according environmental laws).
The dispositions of special laws are to be in any case used, as expressly indicated in art. 254 of the Environmental Code. In
Organized Crimes, the body is to be sentenced to a financial penalty, from 400 to 1000 shares (and therefore ‐ considering
that the value of each share can be determined on its economic and patrimonial conditions, ranging from a minimum of
258 euros to a maximum of 1549 euros ‐ from a minimum of about 103.000 euros to ad maximum of about 1.550.000
euros) or interdictive penalties, for not less than one year.
With reference to the crimes above mentioned, the most risky areas, related to Special Section “I” are:
1. activity of screening the candidates;
2. activity of investment and joint venture or other partnership with Italian or foreign partners;
3. compilation, accounting book‐keeping relevant to fiscal controls;
4. arrangement of fiscal declarations and collateral activities;
5. management of accounting and of fiscal performances in the Group.
This Special Section defines the line of conduct to be adopted by the Addressees of Vitrociset S.p.A..
The aim of this Special Section is that these Addressees follow – according to their involvement in the development of
activities in Risky areas and their responsibilities towards Vitrociset S.p.A. – rules of behaviour in accordance with the
same Section, in order to prevent Organized Crimes.
In particular, this Special Section is intended to give:
a. a list of general principles and also of specific procedures to be followed by Addressees for a correct enforcement of
b. necessary principles and operational instruments to the Supervising Committee and to the company responsible
cooperating with it, in order to control, monitor and check company activities.
Besides Model’s regulations, Staff have to, in general, respect all the rules and principles decided by the Company and
contained in the following documents:
1. company organization chart and organizational schemes;
2. procedures for the screening of candidates, as, for instance, the procedure "Recruiting and screening of
3. rules, procedures and operational instructions adopted by Vitrociset S.p.A. on the qualification and choice of
4. Regulation of their Executive;
5. Ethic Code.
In the end, Partners and Suppliers, who are also Addressees of this Special Section, have to know the Model, the Ethic
Code and possible Agreement Protocols given by Vitrociset S.p.A., the knowledge and respect of which will be their
In order to grant adequate controls in each Area at Risk, the rules to be respected by Vitrociset S.p.A., by Staff and by
other subjects possibly authorized in these areas are reported hereunder, in addition to the rules in the policies, company
procedures and organizational documents indicated, as an example, in the previous paragraph I.3:
a. the Company grants to screen the candidates with transparency, on the base of the following criteria: 9 an adequate professionalism for the responsibilities to be assigned;
9 an equal treatment;
9 reliability about the risk of criminal infiltration.
About the last point, the Company ensures that each employee has to give the following documents before the
b. In choosing and relating with Suppliers, the Company intends to carry efficiently on company procedures aimed at
granting that the screening of candidates will be transparent, will give equal opportunities, will be professional,
reliable and economic, it being understood that legality will be predominant.
c. Vendor lists will be compiled choosing qualified Suppliers and will be constantly monitored and controlled, in order to
check the persistence of selected requisites;
d. The organisational buying will be constantly ruled by the principle of segregation of roles, also if the procedure of
consignment is simplified.
In order to prevent possible criminal infiltrations in company activities, Staff, according to their responsibilities, must: not be subject to any illicit request and in any case inform their direct responsible, who in his/her turn will report
to the Company Security Direction and to the Police, if it is necessary denunciating the offender;
immediately report to the Police in case of attack to company goods or threats, giving all the necessary
information both about the single damaging fact and about further relevant circumstances also in the past and,
therefore proceed to any possible denunciations;
Anyway each Company Exponent must, also through his/her responsible, report to Supervising Committee any element
from which it is possible to understand the danger of possible crimes in company activities, and the Company undertakes
to treat the reports or denunciations as confidential, also giving legal assistance, if necessary, to all those who denunciate.
e. The company adopts a range of suitable regulations in accounting book‐keeping, relevant to fiscal controls, also for
the development of its activities and those of the other companies of the Group, ensuring that Staff – according to
do not issue invoices or other documents for non‐existent operations, aimed at allowing third persons to evade
the book‐keeping and other accounting documents are to be stored away correctly and in order for future fiscal
controls, preparing physical and/or computer defences to prevent any possible destruction and/or concealment.
f. the Company prepares annual tax declarations on gains and on VAT, also for the activities developed for the other
company of the Group, ensuring that Staff – according their responsibilities:
do not indicate fictitious passive amounts using invoices or other probative documents for non‐existent
do not indicate active amounts less than the real ones or fictitious passive amounts (e.g. fictitious costs and/or
revenues less than the real ones) misrepresenting compulsory accounting documents and using suitable means to
do not indicate a taxable base inferior to the real one, reporting active amounts inferior to the real one or
fictitious passive amounts;
do respect the expiry date to present these annual declarations and also the following tax deposit.
g. The Company wants to grant the implementation of the segregation of roles’ principle in managing the company
accounting documents and tax declarations, using specific procedures, with reference to: crosscheck between the effectiveness of services and the invoices issued;
control of the truthfulness of declarations comparing to accounting books;
control of the correspondence between the certificates issued as withholding agent and the real deposit of taxes.
Anyway please read the procedures contained in Special Section B of the present Model.
A specific clause has to be contained in the contracts with External Consultants, quoting the respect of the Model and of
the Ethic Code.
The tasks of Supervising Committee about the respect of the Model and in particular about the Crimes described in this
Special Section are:
to check periodically the respect of the present Special Section and value periodically the efficacy in preventing
the commission of these Crimes.
With reference to this point, the Supervising Committee ‐ if necessary collaborating with competent technical consultants ‐ will periodically analyze the functionality of the preventive system and will propose possible ameliorations or
modifications to the competent subjects of Vitrociset S.p.A., in case of important violations of the regulations on
Organized Crimes and other crimes of this Special Section;
to propose and collaborate at the creation of standard instructions to be followed in Risky Areas as per this
Special Section. Such instructions have to be written on paper or saved in a computer document; to examine possible notifications on supposed violations of the Model and check them as necessary.