On October 10, 2025, the Italian Government submitted to Parliament for approval the draft legislative decree implementing Directive (EU) 2024/1226. Published on 29 April 2024, the Directive establishes common minimum rules requiring Member States to criminalise the violation of European Union restrictive measures adopted under the Common Foreign and Security Policy. This new framework represents a key step towards strengthening the effectiveness of EU sanctions and safeguarding the integrity of the single market.
Main objectives of the Directive
The Directive aims to:
- Ensure the effective enforcement of EU restrictive measures by introducing effective, proportionate, and dissuasive criminal and administrative sanctions;
- Harmonise the definition of criminal offences across Member States, including acts of circumvention;
- Extend criminal liability to legal persons through the inclusion of new predicate offences under Legislative Decree No. 231/2001 in Italy.
Key provisions and offences
Among the conducts punishable under the Directive are:
- Import, export, or transfer of prohibited goods;
- Supply of resources or services to sanctioned entities;
- Use of false documentation or declarations to circumvent restrictions;
- Transactions knowingly aimed at evading restrictive measures.
The Directive also provides for significant monetary fines, disqualification measures, and aggravating circumstances in the case of repeated offences.
Impact on Italian businesses
The implementation of the Directive will require a comprehensive review of organisational models under Legislative Decree No. 231/2001, with a particular focus on:
- Risk mapping and management in commercial or financial relationships with countries subject to sanctions;
- Monitoring of dual-use goods and sensitive products;
- Updating internal control, auditing, and compliance procedures.
Failure to ensure adequate compliance may expose companies to severe criminal liability and substantial reputational damage.
Implementation status in Italy
The implementation deadline was set for 20 May 2025. To date, Italy has experienced delays in the implementation process. However, the legislative procedure has now begun with the submission of the draft decree introducing new offences and sanctions into the Criminal Code. Final adoption is expected shortly, possibly accompanied by further regulatory updates.
Compliance and risk mitigation strategies
Businesses are strongly encouraged to:
- Update their organisational and risk management models;
- Integrate dedicated due diligence processes for international operations and supply chain management;
- Provide training and implement continuous monitoring systems;
- Seek specialised legal advice to design robust and compliant governance structures.
Directive (EU) 2024/1226 marks a significant shift in the enforcement of EU sanctions, with direct implications for companies and strategic importance for the European economic framework. A proactive and structured approach to compliance will be crucial to mitigating legal risks and safeguarding corporate reputation in an increasingly complex geopolitical environment.
van Berings supports businesses in adapting to the new obligations introduced by Directive (EU) 2024/1226. With in-depth expertise in white-collar crime and international compliance, our firm assists clients in developing solid governance systems and effectively managing the challenges posed by the evolving EU sanctions landscape.
