Untersuchungen & Durchsuchungen

Aktuelle eAlerts

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  28.02.2023

  Tschechien

  Com­p­li­an­ce ma­nage­ment sys­tems in Czech cri­mi­nal law

  Czech criminal law enables legal entities to be exempted from criminal liability if the legal entity makes every effort reasonably required to prevent listed persons from committing crimes. Listed persons include members of a governing body or another person in a managerial position; a person in a managerial position performing managerial or supervisory activities; a person exercising decisive influence over the legal entity’s management; an employee or a person in a similar position performing work. The compliance management system (CMS) represents an effective way to fulfil this. The CMS...

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  27.01.2023

  Großbritannien

  HM­RC re­ver­se po­si­ti­on on collec­ting cust­o­m­er IP da­ta from fi­nan­ci­al in­sti­tu­ti­ons

  On 26 January 2023, the first report on HMRC’s use of financial institution notices (“FINs”) was laid before Parliament. The report includes a number of important updates, including an unexpected retreat on HMRC’s proposal, previously undisclosed, to use FINs to collect data held by financial institutions on where customers have accessed their online or mobile accounts (i.e., their geographical location by reference to an IP address, “Location Data”). The CMS Tax Disputes & Investigations team has been advising representatives of the UK banking and financial...

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  19.12.2022

  Tschechien

  Cor­po­ra­te cri­mi­nal lia­bi­li­ty in the Czech Re­pu­blic

  The Czech Act on Criminal Liability of Legal Entities and Proceedings Against Them covers criminal liability of legal entities in their own specific way. Corporate criminal liability applies to nearly all legal entities and to those individuals who work for them. Directors, management board members and employees place themselves and the companies in a high-risk situation if they are unaware of how their companies might be affected by the Act and what can be done to relieve the legal entity of criminal liability. Even though the Act came into force eleven years ago, many businesses either still...

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  18.08.2022

  Polska

  Zmi­a­ny w pols­kim reżi­mie sank­cy­jnym

  GB PL

  W dniu 5 sierpnia 2022 r. w Polsce uchwalono ustawę o zmianie ustawy o szczególnych rozwiązaniach w zakresie przeciwdziałania wspieraniu agresji na Ukrainę oraz służących ochronie bezpieczeństwa narodowego oraz ustawy o Krajowej Administracji Skarbowej („Nowelizacja”)[1], która wprowadza zmiany do polskiego reżimu sankcyjnego[2]. Przedmiot Nowelizacji stanowią przede wszystkim następujące dwie nowe regulacje, które mogą znaleźć zastosowanie w stosunku do podmiotu, na który nałożono...

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  01.08.2022

  England and Wales

  Rus­sia sanc­tions up­date: UK bans new in­vest­ment in­to Rus­sia

  New UK sanctions regulations have come into force imposing the most rigorous restriction on doing business with Russia since the invasion of Ukraine on 24 February 2022. The twelfth amendment to the Russia (Sanctions) (EU Exit) Regulations 2019 aims to “close off revenue streams that the Russian government could leverage” in order to “deepen…sanctions measures” and encourage Russia to “respect international law and the territorial integrity of sovereign nations”. It is now a criminal offence, imprisonable by a maximum term of seven years, for a UK citizen...

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  24.06.2022

  Europe

  Re­gu­la­ti­on on for­eign sub­si­dies is hea­ding for the fi­nish li­ne - Eu­ro­pean com­pa­nies need to be pre­pa­red

  Since 5 May 2022, EU trilogue negotiations have been underway on the first Regulation to limit the effect of subsidies from third countries to companies active in the EU. That an agreement will be reached can be considered a certainty. The Regulation could be applicable as early as the first half of 2023. The three new tools envisaged by the Regulation also mean new compliance burdens for many European companies. This article presents the most important amendments to the Commission's draft proposed by the European Parliament and the Council in the trilogue. First Regulation of its kind Existing...

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