White collar crimes

Sommerrey & Partners provide legal services related to the problem of white collar crimes in connection with consultancy in the field of prevention and detection of economic/business entities frauds and analysis of criminal penalties relating to trading transactions.

What makes us stand out/ what distinguishes us?

We personally participate in all legal proceedings. We will not allow any procedural steps to be conducted without our participation. Thanks to this, we have a complete control over the proceedings and if it is necessary we can intervene to ensure the protection of our Clients interests. Another advantage that may result from this attitude is a capability for effective counteraction against the simplification commited law enforcement authorities.

Analysis of the risk in transactions                  

Every entrepreneur always tries to well-plan their further steps. They conduct market research, plan marketing strategies, analyse costs and estimate revenues. In planning, it is aslo worth taking into account the analysis of the future projects in terms of their legality. It is the best way to avoid infringements and their possible consequences. A detailed business process analysis shall identify risks and eliminate them effectively. The result of this analysis is to provide safety actions and protect clients from criminal liability. In other words – we minimize the risk.

Prevention and detection of fraud

As a part of preventive measures, our law firm will carry out an audit of the current situation of the company in terms of the detection of potential irregularities and identify any risks arising from business activity. We will verify what can be improved. After the audit, we prepare a report in which we highlight any nessesary changes and recommend actions that are intended to prevent infringements.

Criminal liability of the capital companies bodies members

The main task of the governing bodies in capital companies – such as a board of directors or supervisory committee – is the day-to-day management and the supervision of their implementation. The members of these bodies should perform their functions properly, with the benefits of the firm in mind. However, sometimes they can cause damage to the company, its contractors, creditors and the other third parties. The regulations of  the Commercial Companies Code  provide a liability which can be imposed on a body member. In certain situations, this liability can reach further than the dismissal from member duities. Their liability is limited not only by the Criminal Code, but also by other regulating laws on various areas of social life – economy, healthcare and the environment.

Fiscal penal liability

The Penal Fiscal Code contains a catalogue of fiscal crimes and fiscal misdemeanours which can be commited by taxpayers. Generally, the liability is held by a person to whom the act or omission is directly attributable. Sometimes responsibility lies on the people who run financial affairs, such as members of the board or staff working in accounting.

Criminal liability for an invoice falsifying

Since march 2017 particular forms of crime against invoices falsification have appeared in Penal Code.

The amended provisions were adopted for the purpose of penalising forgery and unlawful aleration of an invoice as well as issuing and using invoices certifying false statements. For committing these offences taxpayers may be sentenced to a term of imprisonment from 6 months up to 8 years, and in the case of large-scale offences even imprisonment of up to 25 years. Moreover persons sentenced to imprisonment might be imposed a fine. There is a risk that an enterpreneur might be held liable for alleged invoices falsification as a result of mistakes made in settlements cycle. Our experts will not only make sure of the correctness and reliability of your accounts but also provide assistance in case of questioning by the tax authority.

Liability for failure to file a financial statement

A legal obligation to submit a financial statement in the companies register and in revenue office is well know in the enterpreneurs community. Yet many of them are not aware of the fact that failure to fulfil this obligation results in unpleasant consequences, including punitive ones. The body’s directors might be fined or sentence for a penalty of restriction of liberty. S&P assists its Clients not only in fulfilling the reporting obligation on time but also provides aid in case of initiation of criminal proceedings.

Proceedings before a law enforcement and judicial authority

When criminal proceedings are initiated it is essential to have proffesional legal representation. Our law firm, together with lawyers specializing in criminal law, is ready to undertake representation at all stages of the procedure. We represent both suspects, defendants, as well as victims of economic and financial crimes, in particular, managerial personel.

We guarantee our support from the opening of the investigations (ad rem) and at all subsequent stages.