The recent reform of the Criminal Code (‘Reform’) specifically provides for corporate criminal liability, as contained in Article 31 bis of the Criminal Code (‘CC’). It expressly establishes that corporations will be exonerated if they have implemented compliance programmes, which must meet certain requirements and include specific contents. The role…
Some cases have recently emerged in Spain in connection with certain doctrine set up by the Criminal Division of Spanish Supreme Court in its Judgment of 16 June 2014, defining the requirements for the monitoring, control and interception of e-mails received by employees in the corporate e-mail account in order…
In a court order issued on November 7, 2014, in an appeal against an order for an abbreviated trial, the Provincial Court of Palma de Mallorca analyzed the participation of the quotaholders of companies in tax fraud and money-laundering within the companies. The facts investigated which could constitute tax fraud…
Certain high profile cases involving negotiations and court-based agreements have recently brought to the fore a new court scenario in the defence of tax crime proceedings. This has taken place in the scope of the reform introduced in Article 305 of the Spanish Criminal Code (“CC”) by Public General Act…