Criminal, particular economic criminal law and criminal tax law

In the field of criminal law attorneys are Horak especially in the economic active criminal. For example, there are piracy, Defamation, Denigration, Criminal Advertising, Use of templates, Tax evasion, Cheating, Treated infidelity and corruption. An emphasis is also on offenses relating to corporate crises, particularly in case of insolvency offenses. Finally, we will also advise on the company's internal investigation into allegations of criminal.

Which offenses typically include the control- and corporate crime ?

The preamble of economic criminal law (or economic crime) includes in the application of criminal law in the economy. The emphasis is also far from the relevant facts of the Criminal Code, However, important areas of the so-called Nebenstrafrechts be placed in the foreground. It is (for example, rules of the Code of Administrative Offences (OWiG) the sanctioning of companies, the competitive criminal law, the food Criminal, the drug criminal, the insolvency criminal, the financial market from the criminal law and criminal tax evasion, and especially the self-amnesty ad. The latter matters are usually assigned to the special tax offenses and placed beside the collar crime.

An economic criminal case in purely procedural sense, but only a criminal, § no status 74 c of the Judicature Act (GVG) the economy Trial Chamber assigned to the District Court.


What distinguishes an economic criminal case of general criminal ?

In criminal law, a natural person is always "followed". This also applies to the criminal economy, with the result, that the accused Board, Is a manager or officer of a company and there are often no Voreinträge in the Federal Central Register. In addition, the public prosecutor's investigations at this level are therefore already very uncomfortable, because the search of the premises and the apartment, typically "initialiter" is, was not considered. Furthermore, provide the consequences of the raid represents a particularly explosive: The company concerned is able to secure the evidence of a seizure or not to act "without prejudice". In particular, the seizure of the computer, So the computers with their software and data sets, ensuring records of current transactions, the arrest of the property or assets of components to the arrest under strong suspicion place already in itself constitute serious consequences. In addition, often require that economic criminal cases several years, all allegations to be legally clarified.


When a defender is required ?

As early as possible, a lawyer should be appointed to draw up a defense strategy or – favorable cases – show such leeway, that any economic offense is.

The process requires an intensive and effective criminal defense Full range communication between client and defender ahead, so that – before trial (as possible before the first potential evidence) – a coherent and viable defense concept can be developed. Then it is always advisable, to follow the defender and the jointly developed concept and invest without such hasty change of lawyer time and patience in the concept of defense. So should start any defense strategy, the selection of professionally reasonable attorney are. Because as the second or third defender viable alternatives are mostly already unnecessarily restricted and the outdoor preventable adverse effect. Moreover collar crimes are often not only legally, but in particular actually very complex and extensively, so that in addition to incorporation into the matter, the same documentation as well as the entire course of the process can be considerable.

Even one of final "deal" between defenders, Prosecutor and the court usually requires extensive detailed knowledge.


What we can control the- do for you or collar crime ?

In Tax Law we advise and represent companies and employees in criminal tax. One focus is in our preventive counseling course, we represent our clients in pre-trial, Between the main procedures and negotiations. In the case of search measures, we support your communication with the tax investigation, and any other relevant authorities. Our activities include the foreign economic- or customs law. We can advise any self-advertisements in the context of impending or ongoing tax proceedings, plan / coordinate and carry out.

In Wirtschaftsstrafrecht (and administrative offense rather) we advise and represent companies and employees on issues of intellectual property rights (Plagiatismus / Raubkopiererei, also in music- und Film-/Videotitel, Advertising Violations, Distribution offenses, etc.) and especially in the subsidy criminal, Corruption criminal law and the criminal law, including insolvency of regular accompanying offenses. Furthermore, we accompany you, for example, by fraud- or infidelity allegations, also in special situations, such as accounting fraud or bank- criminal law and stock exchange. Another field represents our comprehensive environmental criminal activity in, including consequent administrative- or civil process method.


What we need, to process your criminal issue ?

In general, we need to know exactly, acts or omissions which are at issue. In the case, that are already present investigation results, we need these documents. Further details must then be clarified in each case.

Please note in the rest of, that you have to put the investigation in general, need not, however, support. Typically, statements or to refrain from "any relevant information". Instead of this, an appropriate instruction to employees is recommended, to make any statements, to refer to any correspondence (the police can not read a letter, but only skim the topics investigation).

As the accused is available to consult an attorney to; Do not hesitate, to contact us. Especially in the "initial phase", So the first externally recognizable investigation, gilt es, to lay any foundations for certain defense strategies and no – although later "wiederrufbaren" – (Partial) To make confessions.