Eugene Rosier
Lawyer
Expert in Economic & Fiscal Criminal Law
As a business owner, you are required to comply with numerous legal rules and regulations in the operation of your enterprise. These include rules relating to:
- Environmental protection
- Food and goods safety
- Labor conditions
- Transport
- Financial transactions
- Money laundering
- Taxation
In the event of a potential violation of these regulations, administrative criminal law (administrative penalties imposed by a governmental authority) is increasingly being applied. However, general criminal law remains relevant, particularly in cases of bankruptcy fraud and forgery. Additionally, special criminal law – notably the Economic Offenses Act (WED) and for fiscal offenses, the General Tax Act (AWR) – plays a key role in the enforcement of these standards.
A Selection of Our Focus Areas within this Expertise
Functional Public Prosecution Service
The largest division of the Public Prosecution Service is the Functional Public Prosecution Service. This division specifically focuses on corporate crime, particularly environmental matters, tax issues, and financial crimes.
Broader Powers
Special criminal law differs from general criminal law. Specialized investigative agencies, such as the Netherlands Food and Consumer Product Safety Authority (NVWA), the Fiscal Information and Investigation Service (FIOD), and the Social Affairs and Employment Inspectorate (Inspectie SZW), possess broader powers than regular law enforcement officers.
Layered Standards
Special criminal law is based on the violation of a separate legal provision, such as tax law or environmental legislation. Defending such cases requires a unique approach. On one hand, there is the assessment of whether, for example, tax law has been violated, and on the other hand, an evaluation of whether a specific criminal law standard has been breached.
The Offender
Businesses are typically operated in the form of a legal entity. This requires a special approach, as a legal entity has a private sphere but can only act through natural persons. While the legal entity itself can be criminally prosecuted, it is also possible to prosecute the directors or de facto managers of that entity.
Approach
If your business becomes involved in an investigation, immediate assistance from an experienced lawyer is crucial. It is essential to quickly develop a defense strategy. Responding appropriately at the outset of criminal proceedings puts the business in a stronger position as the case progresses. This approach allows us to build the most effective defense.