How to build an anticorruption compliance programme in an enterprise
Introducing and applying internal procedures for combating corruption is becoming a legal obligation for businesses. The regulations identify the necessary elements of compliance programmes but do not propose specific solutions. Recommendations and best practice can fill the gap.
Combating corruption as a legal obligation of enterprises
A new law introducing an obligation to establish anticorruption compliance procedures entered into force in France on 1 June 2017. The impact of the law may be broader than it might seem at first glance.
Tax sanctions imposed on cash transactions over PLN 15,000 from 1 January 2017
As of 2016, the limit for cash transactions is EUR 15,000, and there is no tax sanction for violating this limit. All of this will change from 1 January 2017.
Penalisation of commerce—confiscation of enterprises
With the fight against economic crime, criminal law increasingly intrudes into the sphere of business. Under proposed legislation, an enterprise used to commit an offence could be confiscated.
Would Apple have to crack an iPhone’s security in Poland?
A software manufacturer’s role in criminal investigations and hacking its own programming
Recent changes in criminal procedure, operational monitoring, and the prosecution system
Numerous major changes have entered into force in Poland in recent months in the area of criminal procedure, surveillance of citizens, and how the prosecution system is run.
Criminal law amendments of July 2015: Evolution or revolution?
On 1 July 2015, lawyers and parties to criminal proceedings in Poland entered a new reality. But will adversarial criminal trials truly unburden the courts and speed up the process?
Restructuring should begin with a forensic audit
A forensic audit at the start of the restructuring process should enable the company to uncover irregularities and take the right remedial measures.
Internal investigations: An alternative for law enforcement authorities?
Internal investigations conducted by enterprises in-house when irregularities are suspected offer many advantages to businesses compared to initiatives undertaken by public law enforcement authorities.
The company as prosecutor
Can evidence from an internal investigation be used in court?
In some industries internal investigations are already standard
Internal investigations are becoming increasingly common, but individuals who face consequences as a result may attempt to undermine the findings or challenge the procedures followed in the investigation — including through seeking the protection of the courts.
Offence of fraudulent encumbrance of assets to frustrate satisfaction of creditors
Sham encumbrance of assets to convince third parties of non-existent legal consequences may constitute a crime. Incurring fictitious obligations is an example.
