The Author analyses the law of evidence relevant in corporate criminal cases, with the intent to clarify the exegetic doubts related to the absence of a specific regulation of the matter in d. lg. 8 June 2001, n. 231. The controversial applicability of the ordinary rules of the code of criminal procedure is specifically addressed in the light of the compatibility clause provided by the article 34 of the Decree. The last part of the paper is dedicated to the unsettled topic of the right to silence of legal person and to the exegetic debate related to the article 44 of the Decree. Provision which, according to law doctrine, appears to restrict, far beyond the Constitutional limits, the difensive rights of the legal person. In a comparative perspective, the A. analyses French regulation and case law, with the intent to offer to the internal debate some new standpoints for further speculations.