Violation of restrictive measures: publication of the Italian implementing decree transposing the EU Directive on criminal offences

On 9 January 2026, Legislative Decree No. 211 was published in the Official Journal of the Italian Republic (Gazzetta Ufficiale). The Decree implements Directive (EU) 2024/1226 of the European Parliament and of the Council on the definition of criminal offences and penalties for violations of European Union restrictive measures. The new Legislative Decree will enter into force on 24 January 2026.

On 9 January 2026, Legislative Decree of 30 December 2025, No. 211, was published in the Official Journal of the Italian Republic (Gazzetta Ufficiale). The Decree implements Directive (EU) 2024/1226 of the European Parliament and of the Council of 24 April 2024 on the definition of criminal offences and penalties for the violation of Union restrictive measures.

The new Legislative Decree will enter into force on 24 January 2026 and introduces amendments primarily to:

• the Criminal Code, by introducing, in Book II, Title I (Crimes against the personality of the State), a new Chapter I-bis, “Crimes against the foreign policy and common security of the European Union”; and
• Legislative Decree No. 231 of 8 June 2001, by introducing new Article 25-octies.2, “Offences relating to the violation of European Union restrictive measures”.

The details of the new legislative provisions are set out below.

NEW CRIMINAL OFFENCES

In Book II of the Criminal Code, Title I (Crimes against the personality of the State), a new Chapter I-bis has been introduced, concerning crimes against the foreign policy and common security of the European Union.

Within the new Chapter I-bis, the following articles are noteworthy, as they introduce new criminal offences:

Article 275-bis (Violation of European Union restrictive measures)

The following conduct is punishable by imprisonment of two to six years and by a fine ranging from EUR 25,000 to EUR 250,000:

1. making available funds or economic resources to persons, entities, bodies or groups subject to Union restrictive measures;
2. failure to freeze funds or economic resources belonging to persons, entities, bodies or groups subject to Union restrictive measures;
3. entering into economic, commercial or financial transactions with third States or their bodies, in breach of Union restrictive measures;
4. importing, exporting, trading, selling, purchasing, transferring, transiting or transporting goods, including intangible goods, in breach of Union restrictive measures, including brokerage services, technical assistance or other services;
5. providing services of any nature, including financial services, or carrying out financial transactions, in breach of Union restrictive measures.

The same penalty also applies to the circumvention of Union restrictive measures where this occurs:

• through the use, transfer to third parties or otherwise disposing of funds or economic resources subject to freezing, owned, held or controlled directly or indirectly by a designated person or entity; or
• through false statements or documents aimed at obstructing the identification of the beneficial owner or beneficiary of funds to be frozen.

Following the introduction of criminal offences relating to transactions involving goods subject to Union restrictive measures (in particular, the offences under Article 275-bis(1)(d) and Article 275-quater), it should be noted that Article 20(1), (2) and (3) of Legislative Decree of 15 December 2017, No. 221, concerning criminal penalties for the export of products in violation of Union restrictive measures, has been repealed.