Tax and Commercial Criminal Law

Not least the current spectacular criminal law cases highlight the fact that business life is being increasingly defined also by criminal law. In practice, there is also an increasing tendency to use criminal law as an effective weapon against competitors or unwelcome fellow shareholders. The criminal justice system in Austria has taken this into account and set up State prosecutor’s offices focusing on criminal commercial law matters.

Against this backdrop, experienced defence counsels are required to specifically support you with foresighted advice to avoid possible criminal liabilities from the outset (compliance) and who, in the case of criminal matters that are already pending, guarantee the best possible support for private individuals and legal entities. For a solid defence is the prerequisite for defending substantial damage and payment obligations in the event of conviction.

Our daily experience shows that the earlier we get involved, the greater your chances of withstanding criminal law proceedings without any damage. Our team of lawyers, with offices in Spain in Bilbao, Denia, Madrid, Palma de Mallorca and Valencia, will help you in this matter. We would also be pleased to take on the role of the 'State prosecutor' for you and support you in the clarification and/or disclosure of possible criminal liabilities.

In 14 countries to date (Austria, Belgium, Bulgaria, China, Czech Republic, FranceGermany, Hungary, Italy, Poland, Romania, Slovakia, Spain and Turkey) we accompany private clients as well as national and international companies. The alliance's locations are: Ankara, Bilbao, Bodrum, Bologna, Bratislava, Brussels, Budapest, Bucharest, Denia, Dusseldorf, Frankfurt, Gliwice, Graz, Hanover, Imola, Istanbul, Linz, Madrid, Osnabruck, Palma de Majorca, Paris, Pilsen, Prague, SalzburgShanghai, Sofia, Taicang, Valencia, Vienna, Warsaw, Wels, Wroclaw.

Compliance with regard to criminal law

After a thorough examination of the processes in your company, industry-specific guidelines, tailor-made training and control measures are developed that guarantee a corporate process that largely avoids repercussions under criminal law. In the event that processes relevant under criminal law nevertheless occur, it can be ideally depicted with the instruction, training and control systems implemented that your company, its organs and the senior management do not have any organisational liability. We assume the clarification and awarenessfor you in the following areas:

  • Employee Protection
  • Corruption
  • Levies and Taxes
  • Capital Market Law
  • Traditional commercial offences such as misappropriation, embezzlement, bankruptcy offence, fraud and money laundering

Due diligence with regard to criminal law

We support DDs and thus help to highlight and minimise the criminal law risks that a company acquisition may harbour. We examine business transactions for their potential relevance under criminal law and thus provide you with fundamental assistance in your decision-making.

Accompaniment of the company financial restructuring and recapitalisation with regard to criminal law/

In the financial restructuring and recapitalisation of companies in crisis, not least the risks under criminal law also need to be taken into account alongside aspects relating to insolvency law and liability law. Particularly in the days and weeks before the decision as to whether the company can be continued without insolvency proceedings, or whether it is necessary to initiate insolvency proceedings, liability cases and criminal law arise that need to be avoided. We advise you in particular in all issues of bankruptcy offences and criminal financial law.

Advising of decsion makers in the private and public sector with regard to criminal law

Board of directors members, managing directors, supervisory board members and holders of public office are constantly confronted with issues relevant under criminal law. These need to be countered with specific support with regard to criminal law. We draw up tailor-made guidelines for your activity and are of course available for individual consultations at any time. Our range of advice services extends among others to the following areas:

  • Avoidance and/or combating of corruption
  • Avoidance of misappropriation/embezzlement
  • Issues relevant to criminal law with regard to bankruptcy offences
  • Criminal financial law topics
  • Avoidance of misuse of office

Advising and defence with regard to criminal financial law

Together with proven commercial fiduciaries, preventive methods are already devised in order to avoid any repercussions under criminal financial law. For those cases in which there is already a threat of criminal financial proceedings, early involvement even in the tax proceedings or the customs proceedings can facilitate an attempt - for instance through voluntary self-disclosure - to avoid any threat of criminal financial proceedings. Ultimately, it is the goal of our representation activities to reduce the need of defence before the "criminal courts" to an absolutely unavoidable measure. Key areas of our activity are:

  • Advice during tax (audit) proceedings including final discussion
  • Voluntary self-disclosure to avoid penalty
  • Support during house searches
  • Defence in criminal financial matters

Criminal media law

In many cases, the reporting of high-profile events can ultimately cause greater damage (to a company’s image) than the incident itself. In addition to advising and representing you in all issues relating to (criminal) media law – from enforcement in court of a request to reply to the claim for compensation – it is a major concern of ours to organise your handling of the media in a professional manner. For such interaction with the media, knowledge of and the handling of (criminal) media law is of decisive importance. Our range of advice extends among others to the following areas:

  • Enforcement and defence of claims pursuant to (criminal) media law
  • Protection of your individual rights

Enforcement of claims with regard to copyright, trademark and unfair competition law

Breaches of copyright, trademark and unfair competition law usually also have repercussions under criminal law. Not least, criminal law is seen in many cases as an effective means of pressure in order to accelerate the enforcement of claims under civil law. We advise you on the development of corresponding strategies for prosecution under criminal law of breaches to your intellectual property rights and accompany you in proceedings before the courts.

Development of strategies for prosecution pursuant to criminal law

Criminal law incorporates a large number of instruments to enforce claims. We use these instruments to actively secure your claims. We support you in the battle against unfair practices by private petition, presentation of the facts and not least by representing your rights as a private participant.

Defence in criminal matters and criminal administrative matters

If the instigation of criminal proceedings before a court or criminal penalty proceedings before an authority could not be prevented, the defence strategy already needs to be developed in the early stage of proceedings and implemented in primary proceedings. Key areas of our activity are:

  • Corruption
  • Financial Criminal Law
  • Fraud/Embezzlement
  • Bankruptcy Offence/Balance Sheet Offence
  • Money Laundering
  • Employee Protection
  • Employment of Foreigners
  • Building Coordination
  • Traffic Law
  • Environmental Law