Official investigations into commercial felonies and tax offences have risen dramatically in recent years. While investigators seemed somewhat shy of pursuing commercial felony issues in decades past, this state of affairs has now done a complete turnaround, accompanied by ever faster-rotating legislative machinery. Many prosecuting authorities now consider it a distinction to place corporations under special scrutiny, unfortunately sometimes even under general suspicion.
The situation is hardly simplified by the considerable obscurities in defining the commandments and prohibitions in commercial co-existence that specifically exist, or their attendant liabilities, cease-and-desist undertakings and monitoring obligations. The lines blur when it comes to criminal offences, leading to uncertainty, which can often, unfortunately, also lead to criminal prosecution and, in the worst case, conviction.
It is therefore our special concern as defense team to support the individuals as well as the company in this hazardous environment, to analyze the dangers inherent in the situation, and offer precautionary consultation.
Due to our solid forensic experience in Commercial Criminal Law, we know how public prosecutors and the competent courts for commercial criminal proceedings view and evaluate such issues, and can thus provide effective counsel - from a theoretical background, yet firmly entrenched in practice.
Our activities in the area of Corporate Criminal Law thus span the complete spectrum of General Gommercial and Corporate Criminal Law up to matters of compliance consulting and criminal governance.
In the area of Statutory Tax Regulation, the development runs parallel to Corporate Criminal Law. Tax law is distinguished by an expansion of possible legal sanctions, a broadening of criminal tracking procedures, extension of the statute of limitations (for criminal proceedings) and the simultaneous repression of possibilities for immunity, or exemption from punishment.
We owe this development to the public’s altered view of (possible) tax transgressions and a widely-articulated desire for tougher action - especially for tax felonies. Even serious politicians and correspondents have begun the “War of Words” and - either intentionally or in ignorance of existing law - only speak of the necessary fight against ”tax evasion”.
The current climate thus makes it imperative for anyone involved in such a criminal tax problem to seek expert support. We offer this support, beginning with precautionary consultation on the prevention of any criminal or illicit action which may be inherent in a seemingly normal commercial transaction, through counseling and support in drafting a voluntary self-denunciation or declaration with the goal of excluding penal sanctions, up to and including defendant representation in out-of-court and judicial criminal tax proceedings.