Law regarding commercial and fiscal offenses
Criminal investigations in cases involving commercial and fiscal offenses have strongly increased in number in the past few years, a development that was accompanied by improved staffing levels and logistics support in the departments of commercial offenses with the prosecuting agencies and the commissions for investigation of supected tax evasion.
Not only the persons directly concerned are severely affected by the initiation of criminal investigations concerning commercial and fiscal offenses. As these persons are frequently the managing directors, board members or CEOs of companies whose criminal responsibility has been strongly increased recently, the interests of these companies are also to be defended. As a rule, extensive searches and seizures are made in the beginning of criminal investigations which directly affect the interests of the company.
Defending clients involved in tax and commercial offenses properly often follows different rules than have to be observed by the defense counsel in other criminal cases. In addition to detailed knowledge of the substantive law on fiscal and commercial offenses, most of which is laid down in supplementary criminal statutes, many years of experience in dealing with the investigating authorities is of special importance.
Both conditions are satisfied by the specialist attorneys of MELCHERS to a special extent.
If criminal investigations of tax offenses are imminent, we represent and advise our clients in advance with the objective of avoiding criminal proceedings at the outset, for example, by representing and attending to clients reporting incorrect tax returns to the authorities.
If criminal investigations have been initiated, we try to be on location as fast as possible when searches and seizures are performed in order to assist our clients as quickly as possible in this stage of the investigations and to monitor the investigating authorities in the performance of these activities. The aim of our intervention in the course of criminal investigations is to conclude the proceedings without arraignment and the public main trial hearing associated with it.
Especially if they are directed against managing directors, board members and CEOs of companies, but frequently also if private individuals are involved, public criminal proceedings are often associated with press reports which we want to avoid to the greatest extent possible for the benefit of our clients. If a charge cannot be avoided, however, we naturally also represent our clients in main trials and appeal proceedings.
- Counseling and representation in cases of voluntary reports of incorrect tax returns filed with the authorities
- Attendance to searches and seizures
- Representation for the recovery of unlawfully seized documents
- Representation in all criminal investigations for tax offenses
- Representation in case of insolvency offenses
- Defense against charges of fraud and misappropriation
- Defense against stock exchange offenses and the charge of insider trading
- Representation in case of balance sheet offenses
- Defense against the charge of economic subsidy fraud
- Defense against the charge of environmental offenses
- Defense against charges of brand name offenses and other offenses in the field of industrial property rights
