Double criminality: it is not necessary that the abstract structure of the offence under the foreign legal system finds an exact counterpart in a provision of the Italian legal system; it is sufficient that the specific conduct is punishable as a criminal offence under both systems. Any differences—whether in terms of penalties, legal classification, or the constituent elements required for the offence—are irrelevant. Likewise, it is immaterial that, under Italian law, prosecution is subject to a complaint, or that the conduct may qualify as particularly minor pursuant to Article 131-bis of the Italian Criminal Code, or that the offence has been extinguished due to reparatory conduct. The assessment must focus solely on whether the conduct is classified as a criminal offence in both legal systems.