3. Dez. Attribut auf diesen Eintrag Bezug nimmt, vorgelegt werden müssen (Art. 5 Abs. 2), so bleibt Artikel 36 der Handelsregisterverordnung vom 7. Fr.; – Uhr), Fax: 99 96, Internet: Pa. Iv. .. Totalrevision der Handelsregisterverordnung (HRegV) Behörde. Several laws, in particular, the Criminal Code and the Code of Administrative Offences . material criminal law), administrative procedure, vast parts of civil law , the Commercial Registration Ordinance [Handelsregisterverordnung].
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Joint-stock company bodies are: In case of the creation of private limited liability companies and partnerships, the register also includes names of members or partners. Judicial 15 Bundesgesetz vom 8.
ON THE ISSUE OF CRIMINAL LIABILITY OF LEGAL PERSONS IN SWITZERLAND | Pavel Biriukov –
Seven participants as the minimum are required for founding a cooperative society. The transfer of shares in private limited liability companies should also be included in the commercial register. Assets of these both kinds of enterprises do not belong to the partnership on the whole, but to partners in common. The bodies which are responsible for tax levy can exercise inspections, carry out audits and examine accounts and confirm documents at the place in question.
At fund registration, the mention of the purpose of its functioning and its authorized property is necessary. The supervising body and the bodies carrying out criminal prosecution should exchange the information and documentation necessary for the observance of legality.
On the other hand, there is no additional sanction such as exclusion from the procedure of making an application for state contract, as well as there is no true account of the legal entities brought to criminal responsibility. In item 2 of Article of the Penal Code, they list the crimes for which the enterprise can bear also a criminal responsibility, if it has not undertaken all reasonable and necessary steps for offence prevention.
Their regulations can be found in the legislation of all cantons. According to the Resolution the yearthe Federal Ministry of Justice and Police77 carries out the general control in this sphere and may exercise jurisdiction.
They must be registered in the Commercial Register if they carry out a commercial activity. These business enterprises represent an association of two persons at the minimum; one of them bears full responsibility by all his property. Item 1 of Article of the Penal Code concerns all dangerous crimes and crimes of middle gravity while item 2 concerns only corruption actions of officials of Switzerland or other countries, expressed in protection, money-laundering, corruption actions in a private sector, in activity of the organized criminal groups and in terrorism financing.
For example, the companies making consolidated accounts, public enterprises especially the companies whose shares are quoted at stock exchange, and the enterprises, whose profit exceeds threshold two consecutive fiscal years 14 will be obliged to give their annual reporting for close examination to an independent auditor. At registration, each legal entity receives its own identification number6. The functioning of commercial legal entities in Switzerland is regulated by the Civil Code1 and the Code of Obligations 2.
Reorganization and other actions will not allow firms to avoid prosecution or sanctions. According to the law since January,this obligation concerns private limited companies, too; there are several levels of audit depending on the kind of a company and its size.
Enter the email address you signed up with and we’ll email you a reset link. The register in Switzerland is carried out at the cantonal level, except for the canton Valais. According to Articles 67 and 67a of the Penal Code of Switzerland 88, the court can apply disqualification in full or in part to the persons who make offences during their professional, industrial or commercial actions and who are—as a result—sentenced to imprisonment more than for six months really or conditionallyor to the penalty more than for working days.
At unity of principles of conducting criminal case and if Articles and a obviously did not establish other, guilt of any of 50 holders of the securities specified in Article of the Code of Obligations, providing the official right to a share in profit or at liquidation, or the preferential right to subscribe for new shares is pursued under the law concerning the given persons, and the criminal responsibility of their employer will be defined within the limits of the same criminal case.
The rules of execution of accounting are regulated in Articles 52 and 57 of the Civil Code. Thus, the legislation of Switzerland corresponds to the international obligations. An auditing department can be established in the limited liability company. Log In Sign Up. The new law does not oblige the auditors to inform the bodies carrying out criminal prosecution about the offences found out during execution of their official duties.
Joint-stock company bodies bear three kinds of responsibility: They are described in Articles of the Code of Obligations.
The federal authorities settled in detail this interdiction in two circulars from 6. Their functioning is regulated by the Code of Obligations Handelsreglsterverordnung In this canton, the register is not centralized, and it is divided into three parts. It includes an interdiction to carry out similar activity for the term from six months till five years if there is a reason to suspect the occurrence of the further offences. An extremely decentralized structure of authorities is a matter of some difficulty.
If the forged documents are intended to mislead investigation, prosecution for swindle Article PC or providing of false information about commercial activity Article PC is possible.
Other cantonal and federal officials who do not submit to this legal handelsregisterverordunng but find out solid evidences of infringement in tax deductions, can inform authorities which carry out criminal prosecution; by that means they are exonerated from taxation confidentiality.
Although the general partnership is not a legal entity, it may have isolated property and act in court in protection of hanxelsregisterverordnung founders, at the same time not the partnership but partners are the bearers of their concrete rights and duties. Besides the penalty, additional measures confiscation and judgment promulgation can be applied to legal entities.
The bodies that parole a defendant on bail must inform the criminal judge about it.
Article of the Penal Code considers as criminal corruption actions made within the limits of the enterprise by any category of employees, including ordinary employees. Courts inform the Register about the announcement of any professional disqualification. All companies are to report about any changes of the information concerning the enterprise. A cooperative society is a legal entity that represents an association of handelsregisterverornung number of people or trading companies for the purpose of mutual assistance.
The tax handelsregistdrverordnung does not demand the tax authority to inform about offences they find out during tax checks. But the companies, which stopped their activity are removed from the Register, do not exist and cannot be pursued in accordance with the criminal law any more.
This one can be made by the audit firm which conducted the accounting only in the case if the auditor personally did not operate the accounts of the company in question. It remains disputable whether the confirming documentation has legal grounds because it is simply essential to the commercial accounting. Auditors in financial sector must immediately inform the federal bank commission about handelxregisterverordnung criminal actions or about serious non-observance of the law Art.
In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code. Use of false accounts with a view of concealment of a crime of the third party can also be criminally liable according to Article PC obstruction of prosecution or to mean complicity in providing of false information Article PC. The general meeting takes decisions about making changes in the charter; forming of the administrative board and the auditing department; the confirmation of the annual report; and a profit distribution.
At the same time, the Swiss legislation on registration of crimes does not provide the possibility to register the illegal acts made by the legal entity.