Update: 09.12.2024
The Law on Liability of Collective Entities for Criminal Acts (hereinafter: “the Law”) has been in force in Poland for more than 20 years. It regulates in practice the criminal liability of collective entities, such as companies, under the framework of criminal law. In addition, certain mechanisms of criminal liability of companies for fiscal crimes are also provided for in the Criminal Code (hereinafter: Criminal Code ”).
In Poland, criminal liability is still, as a rule, primarily borne by individual natural persons, but collective entities, including companies, are also being held criminally liable with increasing frequency and ease.
There has been a recent amendment to the Law, which, although it referred only to environmental crimes, showed a clear trend and intention of the legislator to increase the criminal liability imposed on companies, facilitate the initiation of criminal proceedings against companies and increase financial penalties.
At the same time, the criminal liability of a collective entity, or the lack thereof, also does not exclude civil liability for damage caused, administrative liability or other individuals legal liability of the perpetrator of the crime.
What is a collective entity?
A collective entity within the meaning of the Law is a legal person and an organizational unit without legal personality, to which separate regulations grant legal capacity, excluding the State Treasury, local government units and their unions.
A collective entity within the meaning of the Act is also a commercial company with the participation of the State Treasury, a local government unit or an association of such units, a capital company in organization, an entity in liquidation and an entrepreneur who is not a natural person, as well as a foreign organizational unit.
In practice, liability as a collective entity may be incurred by:
- Partnerships (general partnerships, partnerships, limited partnerships, limited joint-stock partnerships) and corporations (limited liability companies and joint-stock and simple joint-stock companies, regardless of who holds shares in them),
- Agricultural and housing cooperatives,
- Foundations and associations, including unincorporated,
- Political parties,
- Churches and religious denominations,
- Capital company in organization,
- Entities in liquidation,
- Business entities that are not natural persons,
- Foreign business entities (e.g., branches and representative offices)
In light of the above, a civil partnership cannot be considered a collective entity.
What are the premises of liability of collective entities?
We can distinguish five prerequisites, the cumulative occurrence of which is necessary to hold a corporation liable as a collective entity.
When a crime is committed by an individual affiliated with a collective entity, the collective entity may also be held criminally liable if:
- A crime or a fiscal crime from the catalog listed in Article 16 of the Law presented below in the form of a Table has been committed, for which the Law provides for liability of the collective entity,
- The crime was committed by an individual affiliated with the collective entity (e.g., a member of corporate bodies, an employee),
- The collective entity benefited or could have benefited from the crime committed, even non-pecuniary,
- The commission of the crime by the perpetrator – a natural person affiliated with the collective entity was established by a final court decision (except for environmental crimes, for which the Law provides for the possibility to convict the collective entity without prior conviction of its representative – a natural person),
- The commission of the crime was due to inadequate care of the collective entity (the entity was not properly organized or did not properly select or supervise an individual associated with it).
Please see below for a detailed discussion of the prerequisites for criminal liability of collective entities.
Types of crimes for which a collective entity may be held liable – premise No. 1
Collective entities can only be held criminally liable for the crimes or fiscal offenses indicated in the criminal law, which outlines the scope of criminal corporate liability. This is a closed list, but is subject to systematic expansion by the legislature.
| Category of crimes | Examples of crimes |
| Crimes against economic turnover: | 1) Crime of abuse of trust,
2) Financial fraud, 3) Insurance fraud, 4) Money laundering, 5) Failure to satisfy creditor’s claims, 6) Thwarting or limiting satisfaction of creditors 7) Creditor favoritism, bribery, 8) Keeping unreliable records, 9) Exploitation, 10) Interference with public tender, 11) Falsification of product markings, 12) Changing the indication of a motor vehicle’s odometer, 13) Taking, forging or altering a motor vehicle license plate |
| Crimes against the Insurance and Reinsurance Business Act: | 1) Performing insurance or reinsurance activities without a license,
2) Entering into insurance and reinsurance contracts without authorization, 3) Announcing false data, 4) Failure to file for bankruptcy of an insurance or reinsurance company Insurance or reinsurance company, 5) Misuse of the name of an insurance or reinsurance company, 6) Violation of insurance secrecy |
| rimes against the Bond Law: | 1) Unauthorized issuance of bonds,
2) Failure to provide printouts of information and announcements published on the issuer’s website, 3) Failure to keep printouts provided by the issuer, 4) Failure to provide valuations and updates, 5) Providing false data when issuing bonds, 6) Failure to make financial statements available, 7) Failure to keep funds from revenue bonds in a bank account or improper management of such funds, 8) Allocation of funds from the bond issue for purposes other than those specified in the terms of issue, 9) Allowing unlawful voting at the bondholders’ meeting, 10) Acquisition of bonds for the benefit of the issuer or against prohibition, 11) Negligence of a representative bank |
| Crimes against the Banking Law: | 1) Accumulation of funds for the purpose of granting loans, credits, risk without authorization,
2) Using the name “bank” or “credit union” in business without authorization, 3) Unlawful disclosure of bank secrets, 4) Failure to disclose financial statements to the Financial Supervisory Commission. |
| Crimes against the Industrial Property Law: | 1) Misappropriation of authorship,
2) Notification by an unauthorized person of another’s invention design, 3) Marking of goods with a counterfeit trademark |
| Crimes against the Act on Combating Unfair Competition: | 1) Infringement of business secrets,
2) Copying a product, 3) Organization, management of avalanche sales |
| Crimes against the Law on Copyright and Related Rights: | 1) Plagiarism,
2) Unlawful distribution, fixation, reproduction of another’s work, 3) Circulation of illegal copies |
| Crimes against the Commercial Companies Code Act: | 1) Failure to file for bankruptcy of a commercial company,
2) Providing false data to the company’s organs, state authorities or a person appointed for revision, 3) Failure to submit information, documents, reports or explanations in a timely manner or submission of information, documents, reports or explanations inconsistent with the facts or concealment of data materially affecting the content of such information, documents, reports or explanations, 4) Failure to provide the board’s advisor with access to documents and provide him with the requested information, 5) Allowing a commercial company to acquire its own shares or stocks or to take its own shares or stocks as pledge, 6) Allowing the company to issue registered, bearer or commission documents for shares or stocks or rights to profits in the company, 7) Allowing unlawful voting at a general meeting or participating in unlawful voting, 8) Unlawful issuance of shares |
| Crimes against the Law on Foreign Trade in Goods, Technologies and Services of Strategic Importance for State Security, and for the Maintenance of International Peace and Security: | 1) Conducting without authorization activities in the field of foreign trade in goods, technologies and services of strategic importance for state security and for the maintenance of international peace and security |
| Crimes against the Law on the Exercise of Business Activities in the Manufacture and Circulation of Explosives, Weapons, Ammunition, and Products and Technology for Military or Police Purposes: | 1) Conducting activities in the field of manufacturing and trading of explosives, weapons, ammunition, and products and technology for military or police use without a license,
2) Providing false information in the application for a permit, 3) Obstructing an inspection, 4) Selling without a certificate of deactivation of weapons, 5) Selling weapons to minors |
| Crimes against the Law on Explosives for Civil Use: | 1) Movement of explosives without the required approval,
2) Acquisition, storage or use of explosives for civilian use without the required permit, 3) Manufacture of explosives without a permit, 4) Acquisition, storage or use of pyrotechnic products without the required permit |
| Crimes against the Anti-Drug Addiction Law: | 1) Illegal processing, alteration of narcotic drugs or psychotropic substances,
2) Illegal international and intra-community traffic, 3) Illegal marketing and participation in marketing, 4) Giving and facilitating, enabling or inducing the use of narcotic drugs or psychotropic substances, 5) Illegal possession, 6) Illegal cultivation and harvesting |
| Crimes against the Pharmaceutical Law: | 1) Marketing a medicinal product without authorization,
2) Manufacturing or importing a medicinal product without a license, 3) Conducting the business of operating a pharmaceutical wholesaler, general pharmacy or pharmacy outlet contrary to the terms of the required permit, 4) Conducting prohibited advertising of medicinal products, 5) Falsely attributing the properties of a medicinal product to products, 6) Managing a pharmacy without authorization, 7) Deficiency of marketing records |
| Crimes against money and securities trading: | 1) Counterfeiting of money,
2) Capital fraud, 3) Putting into circulation counterfeit or forged money or means of payment, 4) Falsification of an official mark of value, 5) Conducting the business of trading in financial instruments without a license, 6) Unlawful use of the designations “regulated market”, “financial instruments exchange” or “securities exchange”, 7) Conducting the business of exercising control over the development of a reference index without authorization, 8) Withholding information, 9) Failure of the issuer to perform its duties, 10) Failure to submit and publish documents, 11) Providing false data, 12) Issuing a false certificate, 13) Disclosing or exploiting professional secrets or confidential information, 14) Performing manipulation, 15) Making issuance of mortgage bonds without authorization, 16) Making a public offering in violation of regulations, 17) Conducting crowdfunding services without a permit |
| Crimes of bribery and paid patronage: | 1) Accepting a material or personal benefit or the promise thereof in connection with the performance of a public function,
2) Bribery, 3) Paid patronage, 4) Violation of freedom of voting, 5) Managerial bribery |
| Crimes against protection of information: | 1) Illegally obtaining information,
2) Destruction of information, 3) Causing damage to databases, 4) Interfering with network operations, 5) Unlawful use of programs and data |
| Crimes against credibility of documents: | 1) Forgery or alteration of documents for the purpose of use as authentic,
2) Forgery or alteration of an invoice for use as authentic, 3) Extortion of false certification, 4) Intellectual falsification of documents or invoice, 5) Use of attestation of untruth |
| Crimes against property: | 1) Fraud,
2) Computer fraud, 3) Fencing |
| Crimes against sexual freedom and morality: | 1) Abuse of a relationship of dependence or taking advantage of a critical position and leading another person to have sexual intercourse or to submit to another sexual act,
2) Sexual intercourse with a minor, 3) Public promotion or praise of pedophilic behavior, 4) Public presentation of pornographic content, 5) Forced prostitution, 6) Pimping and pimping |
| Crimes against the environment: | 1) Destruction in nature such as destruction in the plant or animal world to a significant extent,
2) Pollution of the environment: water, air or land surface with a substance or ionizing radiation in such quantity or form that it may endanger human life or health or cause a significant reduction in the quality of water, air or land surface or destruction in the plant or animal world in significant proportions, 3) Inappropriate handling of waste (storage, disposal, processing, collection, transportation, recycling) that endangers people or the environment, 4) Import from abroad of substances that endanger the environment. 5) Importing waste from abroad or exporting waste abroad in violation of regulations. 6) Import from abroad or export abroad of hazardous waste without the required notification or permit or in violation of its conditions, and abandonment of hazardous waste in a place not intended for storage or warehousing, 7) Destroying, seriously damaging or significantly reducing the natural value of a legally protected site or object, causing significant damage, 8) Erecting a new building or enlarging an existing one, or carrying out economic activities that threaten the environment in an area protected for natural or scenic reasons or in the buffer zone of such an area, contrary to the law, 9) Marketing of substances contrary to decisions, 10) Export of hazardous chemicals, 11) Placing prohibited agents on the market, 12) Conducting closed use operations of GMOs, 13) Carrying out cultivation of GMOs without entry or in violation of conditions, 14) Unlawful possession or trade as to specimens under species protection, 15) Deterioration of water quality, destruction of fauna and flora |
| Crimes against humanity and against freedom and public order: | 1) Violence and unlawful threat,
2) Human trafficking, 3) Hostage taking, 4) Incitement and praise of crime, 5) Promotion of fascism and totalitarianism, 6) Participation in an organized criminal group and criminal association, 7) Making or dealing in firearms without a permit |
| Other non-Code crimes: | 1) Organizing a mass event without a permit,
2)Entrusting work to foreigners illegally present on the territory of the Republic of Poland, 3) Trading in fuels without the required concession |
| Fiscal crimes against tax obligations and accounting for grants or subsidies: | 1) Failure to disclose the object or basis of taxation,
2) Concealing the conduct of business, 3) Providing false tax data, 4) Failure to keep books or keeping them unreliably or defectively, 5) Failure to issue an invoice or bill, 6) Trading in excise goods without excise marks, 7) Excise fencing, 8) Falsification of excise stamps, 9) Unlawful trading of excise stamps, 10) Failure to account for excise stamps, 11) Violation of an excise tax exemption condition, 12) Change of destination of oil, 13) Unwarranted tax refund, 14) Non-payment of collected tax, 15) Failure to collect tax, 16) Neglect of tax information, 17) Violation of grant or subsidy rules, 18) Obstruction of tax inspection |
| Fiscal crimes against customs obligations and rules of foreign trade in goods and services: | 1) Customs smuggling,
2) Extortion of a permit to trade in goods, 3) Customs fraud, 4) Abuse of temporary clearance, 5) Violation of the condition of exemption from customs duty, 6) Removal from customs supervision, 7) Customs fencing, 8) Unjustified duty drawback, 9) Defective customs activity, 10) Obstruction of customs control, 11) Negligence in documentation |
| Fiscal crimes against foreign exchange trading: | 1) Extortion of foreign exchange permit,
2) Purchase or sale of securities by a non-resident, 3) Acquisition of real estate without a foreign exchange permit, 4) Disposal of securities without a permit, 5) Opening a bank account without a permit, 6) Running a currency exchange business without a permit |
| Crimes against gambling organization: | 1) Conducting illegal games and betting,
2) Conducting games without official safeguards, 3) Participation in illegal gambling, 4) Selling tickets without authorization, 5) Prohibited promotion or advertising of games |
Affiliation of the perpetrator with a collective entity – premise No. 2
Collective entities can be held liable only for the crimes indicated in the Law described in the Table above, provided that the perpetrator of the crime was an individual affiliated with the collective entity as follows:
- representatives – persons acting on behalf of or in the interest of the collective entity under the authority or duty to represent it, make decisions on its behalf or exercise internal control, or in excess of this authority or failure to fulfill this duty (e.g., partners, members of corporate bodies, commercial proxies, attorneys),
- persons allowed to act as a result of exceeding the power or failing to fulfill the duty of the representative (e.g., managers, employees running the department),
- persons acting in the name of or on behalf of the collective entity with the consent or knowledge of the representative (e.g., managers, employees running the department),
- persons who are business entities directly cooperating with the collective entity in the implementation of a legally permissible purpose.
Benefit of the collective entity – premise No. 3
Holding a collective entity criminally liable must also involve the achievement of a benefit or at least the possibility of achieving one, with benefit being understood very broadly, including of a non-material nature. An obvious example of a benefit is the achievement of profit by a collective entity, the avoidance of costs or expenses as a result of crime.
The absence of such a benefit or the possibility of gaining it will result in the collective entity’s lack of liability.
Confirmation of the commission of a crime by the perpetrator – an individual affiliated with the collective entity by a final court decision – premise No. 4
Criminal liability of the collective entity is possible only after the completion of criminal proceedings conducted against the case – an individual, and only if a final court decision confirming the commission of a criminal act is issued against this person. This includes:
-
- a judgment of conviction (including as a result of voluntary submission to punishment for a crime or fiscal offense),
- a judgment conditionally discontinuing criminal or fiscal criminal proceedings,
- a decision granting a natural person affiliated with a collective entity permission to voluntarily submit to liability for a crime or fiscal offence,
- a court order discontinuing proceedings due to circumstances excluding punishment of the perpetrator (e.g., when the law indicates that the perpetrator is not subject to punishment).
However, it should be noted that the occurrence of this condition is not necessary in the case of the commission of environmental crimes, for which the Law provides for the possibility of convicting a collective entity without first convicting its representative – an individual.
It is also not ruled out that in the future the abolition of this premise, and thus the increase in the liability of collective entities will also be applied to other crimes in order to make it easier for law enforcement authorities to apply this liability.
According to case law, a collective entity cannot be held liable for criminal acts committed by the presidents of commercial companies if they acted within the scope of their own authority or duty.
Guilt of the collective entity – premise No. 5
In order for a collective entity to be criminally liable, it is also necessary for the entity to be culpable at the organizational level or guilty in the supervision or selection of its representatives or employees.
Thus, when selecting persons acting on behalf of or within the company, it is necessary to verify their qualifications, competence or permits, sometimes also the fact that they do not have a criminal record.
The law does not specify exactly what defects at the organizational level can burden a collective entity. What is important is a precisely defined division of responsibilities within the entity, the introduction and observance of procedures for detecting irregularities, reporting them or correcting them.
What penalties do collective entities face?
The court shall adjudicate a fine against a collective entity in the amount of 1,000 to 5,000,000 zlotys, but no more than 3% of the revenue generated in the fiscal year in which the criminal act giving rise to the collective entity’s liability was committed.
In the case of environmental crimes, the fine has been increased and is a minimum of PLN 10,000.
Circumstances relevant from the perspective of penalty assessment:
- the scale of culpability of the collective entity, both at the organizational level, as well as culpability in supervision and choice,
- the size of the benefit achieved or potential for the collective entity as a result of the crime committed by its representative,
- the financial situation of the collective entity,
- previous criminal record,
- Other mitigating circumstances or those in favor of increasing the penalty
Additional sanctions adjudicated by the court:
- forfeiture:
- objects derived, even indirectly, from a criminal act or which were used or intended to commit a criminal act,
- property benefit derived even indirectly from a prohibited act,
- the equivalent of objects or property benefit derived even indirectly from a prohibited act.
- Prohibitions:
- prohibition to promote or advertise the business conducted, products manufactured or sold, services rendered or benefits provided,
- prohibition to use grants, subsidies or other forms of financial support with public funds,
- prohibition of access to individual public funds,
- prohibition to use the assistance of international organizations of which the Republic of Poland is a member,
- prohibition to apply for public contracts,
- making the judgment public
The forfeiture is imposed by the court obligatorily and is often much harsher than the fine itself, since it can refer to the forfeiture of the entire benefit achieved by the collective entity, for example, in the form of profit.
The indicated prohibitions are imposed in years for a period of 1 to 5 years, and their application is at the discretion of the court.
In particularly justified cases, when the criminal act constituting the basis of the collective entity’s liability did not bring the entity any benefit, the court may waive the monetary penalty, and will content itself with ruling a forfeiture, a ban or making the judgment public.
In addition, and importantly in the case of a conviction of a collective entity, this information will be visible in the National Criminal Register.
When does the prevention of liability for collective entities apply?
1) As to the imposition of a penalty on a collective entity
A fine, forfeiture, prohibition or public announcement of the judgment shall not be adjudicated against a collective entity if 10 years have elapsed from the date of the judgment against an individual associated with the collective entity .
2) As to the enforcement of the penalty against the collective entity
A fine, forfeiture, prohibitions, or making the judgment public shall not be executed if 10 years have passed since the judgment declaring the collective entity liable for a criminal offense became final.
Stages of proceedings against a collective entity
1) Pre-trial proceedings against an individual,
2) Two-instance judicial proceedings against the individual,
3) Two-instance judicial proceedings against the collective entity
Importantly, the collective entity may participate and defend its interests already at the stage of proceedings in criminal conduct against an individual related to the collective entity.
In particular, it can act through a representative, such as a board member, Commercial Proxy or other manager. However, the representative in criminal conduct may not be an individual affiliated with the collective corporate entity against which the proceedings are pending.
The representative of the collective entity at this stage may be questioned as a witness, but may also exercise the right to refuse to testify. The collective entity can already at this stage use the assistance of an attorney, attend hearings, file evidence motions, review files, and appeal against rulings.
Criminal proceedings against a collective entity follow the final conclusion of the case against a related individual. It takes place exclusively before a court. It is initiated at the request of the prosecutor, the injured party or, in some cases, the President of the Office of Competition and Consumer Protection.
The collective entity participates in the proceedings through a person acting on its behalf, who is a member of the body authorized to represent the entity. However, this person may not be the natural person who committed the crime that is the basis for initiating the collective entity proceedings.
The rights of the person representing the collective entity during the process against the collective entity:
- The right to explain and answer questions,
- The right to refuse to give explanations or answer questions,
- The right to appoint a defense counsel,
- The right to defense,
- The right to make evidentiary motions,
- The right to comment on the evidence taken,
- The right to file an appeal against the judgment of the court of first instance,
- The right to file a cassation appeal against the judgment of the court of second instance
Burden of proof in proceedings against a collective entity
The burden of proving the prerequisites for the liability of a collective entity, including, in particular, guilt, rests with the accuser. The collective entity is not required to provide both evidence of its guilt and evidence of its innocence.
However, an important difference is the burden of proof on the proven circumstance of the entity that submits the evidence. Thus, if a collective entity cites certain facts, such as mitigating circumstances, in the course of the trial, it must support them with relevant evidence.
Preventive measures during the trial
In proceedings for liability of a collective entity, or in criminal proceedings or proceedings for a fiscal crime against a person affiliated with a collective entity, the court may apply to the collective entity a preventive measure in the form of:
- prohibition of merger, division or transformation of the collective entity,
- a ban on applying for public contracts for the duration of these proceedings,
- a prohibition on encumbering its assets during this period without the court’s consent or disposing of assets specified by the court without such consent.
The decision on the preventive measure may be appealed against.
Corporate liability in the case of transactions occurring after the commission of a corporate criminal behaviors (takeovers, mergers, divisions of companies)
- transformation of the company – liability is transferred to the transformed company. In other words, the company, although transformed into a different type, will still be liable for criminal corporate behavior committed before the date on which the transformation took effect,
- merger – liability passes to the acquiring or newly formed company. In other words, the acquiring or newly formed company enters, as of the date of the merger, into all the rights and obligations of the acquired company or the companies merging by forming a new company,
- demerger – the liability is transferred to the companies resulting from the demerger. In other words, the acquiring companies or the newly formed companies resulting from the demerger shall ascend, as of the date of demerger or as of the date of spin-off, to the rights and obligations of the demerged company as specified in the demerger plan,
- acquisition of a company – liability does not pass to the acquirer of the companies. In other words, corporate liability that arose as a result of a criminal or fiscal crime does not pass to the purchaser in the case of acquisition of an enterprise (or part thereof) under the provisions of the Civil Code.
Additional corporate criminal liability under the Criminal Code
The regulation of the Criminal Revenue Code contains two separate institutions that are also a break from the principle of incurring criminal liability only by natural persons.
These institutions are similar to the assumptions of the Act and aim to impose additional criminal sanctions on companies hence it is also worth citing their mechanism in the context of the discussed criminal liability of companies.
The first institution is vicarious liability, which provides, in addition to the personal liability of the perpetrator of a fiscal crime, the property liability of a third party, including the company. This liability is of a civil law nature and applies to a third party (including a legal entity or an unincorporated entity) and applies only to the fine and the criminal measure of collection of the measure of the equivalent of the forfeiture of objects.
The liable person is held alternatively liable for the property due to the existence of culpability on the part of the liable person in terms of choice (culpa in eligendo) or supervision (culpa in custodiendio).
The condition is that there is a connection between the perpetrator of the crime and his act and the alternatively responsible person expressed in the fact that the convicted person is a substitute for the alternatively liable entity, managing its affairs as an agent, administrator or acting in any other capacity, and the substituted entity has or could have derived any financial benefit from the crime committed.
Unlike the criminal liability of companies under the Law, the company’s subsidiary liability under the Criminal Code is much more frequently used by courts and law enforcement agencies.
A decision to hold a company liable for the execution of a fine imposed on a person associated with the company, such as an employee of the company, may be issued by the Prosecutor or the Court conducting the proceedings.
Subsidiary liability may not be implemented if the offender pays the fine himself.
Auxiliary liability is a material, financial liability.
The second institution is liability for restitution under the Criminal Penal Code, which provides for the possibility of imposing an obligation on an entity, including a company, that has obtained a financial benefit as a result of committing a crime or fiscal offense to return it in whole or in part.
Criminal liability of companies – how to avoid it?
While individuals who commit crimes bear primary responsibility, companies can also face criminal liability for corporate misconduct, making corporate criminal law a crucial consideration in transactions such as share or company sales. Liability for crimes committed before a transaction can transfer to new owners, highlighting the need for thorough due diligence, both before and after the deal.
Negotiating transaction agreements should address risks tied to corporate criminal liability, including potential sanctions. Consulting a lawyer ensures proper provisions to minimize risks or pursue claims if seller assurances prove false.
Polish law lacks a standardized compliance model to fully shield companies from liability. However, implementing compliance policies, monitoring internal procedures, and conducting risk assessments can reduce exposure to corporate wrongdoing. Verifying management practices and detecting misconduct through internal investigations can also prevent legal actions against the corporation.
An effective corporate compliance program and due diligence matters for identifying risks and safeguarding companies from liability for criminal wrongdoing.
Indeed, the lack of internal procedures within the company or audits conducted and compliance with the compliance system may increase the company’s risk of liability.
Given the growing trend of stricter penalties for environmental crimes and enhanced measures to prosecute such violating, companies can expect more rigorous inspections and criminal investigations into their permits and operations. Legislative changes are likely to further expand corporate liability, particularly for economic and fiscal crimes.
When facing such proceedings, a well-prepared defense strategy is crucial. Our experienced lawyers provide comprehensive support at all stages, safeguarding the interests of companies and individuals involved. With years of experience in criminal and tax proceedings, we specialize in defending against corporate and subsidiary liability, offering swift and multifaceted legal assistance from initial hearings to enforcement actions.
