A form of criminal liability for companies and other legal
entities has been introduced into Slovak law.
The change ensures that an organisation can be held liable where,
through the use of intricate company management structures, it is
impossible to establish the identity of an individual
offender.
The crimes for which a legal entity may be prosecuted are:
- extortion, coercion and gross coercion
- transferring, leasing or accepting as a pledge the proceeds of crime committed by another
- money laundering
- reducing or evading tax or insurance liabilities
- non-payment of tax
- breach of regulations governing the labelling of goods
- accepting or offering a bribe
- counterfeiting and altering an official instrument, stamp, seal, emblem or mark
The new law does not impose direct criminal liability on legal
entities but enables a protective measure to be imposed on them in
the form of either asset seizure or the confiscation of between
€800 and €1.66 million.
The precise amount confiscated will depend on the seriousness,
extent and circumstances of the crime as well as any unjustified
enrichment, damage or other consequences for the legal
entity.
The imposition of protective measures is not conditional on the
criminal prosecution or conviction of any individual acting on
behalf of the legal entity.
Law: amendment to Criminal Act 224/2004 Coll. amending Act
300/2005 Coll. Criminal Act and several other statutes including
the Criminal Code
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The original publication date for this article was 23/12/2010.
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