SPECIALE SCENARI ECONOMICI 20 SPECIALE SCENARI ECONOMICI sione. A questo riguardo si riporta la definizione inglese utilizzata in ambito UE: “EU sanctions prohibit the act of knowingly and intentionally participating in activities that have the object or effect of circumventing the sanctions, including in activities without deliberately seeking that object or effect, but being aware that the participation may have that object or effect and accepting that possibility” (“Le sanzioni dell'UE vietano la partecipazione consapevole e intenzionale ad attività che abbiano per oggetto o per effetto l'elusione delle sanzioni, comprese le attività in cui tale oggetto o effetto non sia perseguito deliberatamente, ma in cui si sia consapevoli che la partecipazione possa avere tale oggetto o effetto e si accetti tale possibilità”). Le casistiche cui si fa riferimento sono soprattutto le triangolazioni su Paesi terzi (definiti circumvention hub per prossimità geografica o strette relazioni con il Paese sanzionato) ed attraverso intermediari. Casistiche per le quali si richiede all’impresa di assumere un atteggiamento proattivo verso la controparte finalizzato ad accertare l’end-user ed escludere l’elusione delle sanzioni, la cui responsabilità resta in capo all’azienda. Patrizio Patriarca operations. More generally, the greatest risks concern Italybased companies with significant interests in the US market. This could lead – and not only for reasons related to sanctions – the Italian company to prioritize in its strategy a greater presence in the Mercosur markets, which are more closely tied to the US economy. Sanctions evasion: triangulation and circumvention. The sanctions system also targets tax evasion activities. In this regard, the definition used in the EU is: “EU sanctions prohibit the act of knowingly and intentionally participating in activities that have the object or effect of circumventing the sanctions, including in activities without deliberately seeking that object or effect, but being aware that the participation may have that object or effect and accepting that possibility”. The cases referred to are mainly triangulations on third countries (defined as circumvention hubs due to geographical proximity or close relations with the sanctioned country) and through intermediaries. These are cases in which the company is required to take a proactive approach towards the counterparty, aimed at identifying the end-user and preventing sanctions evasion, for which the company remains responsible. Patrizio Patriarca
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