Reform of the criminal code in Spain: companies liability
Reform of the criminal code in Spain: companies liability
On 23rd December 2010 an important reform of the criminal codein Spainshall come into force. Such reform sets forth the possibility that in Spain companies may be criminally liable for certain crimes committed by their employees.
Those offences for which the company might be held liable are the following:
Offences against the Public Treasure and Social Security
Fraud with public subsidy. Illegal funds acquisition
Non compliance with the accountancy obligations imposed by taxation laws
Offences against foreign citizen's rights
Offences about urban planning
Offences against environmental resources
Dumping site for toxic and dangerous waste. Offences related to ionizing radiation. Machine or elements' manipulation that may wreak havoc
Growing, manufacture or traffic of drugs, narcotics or psychotropic substances
Credit or debit card falsification and travel cheques falsification
Organ trafficking
Human trade; prostitution and corruption of minors
Cooperation with armed gang
Price alteration
Corruption, Bribery, Influence peddling
Money laundering
Fraud, including fraud in ligation processes
Punishable insolvencies
Damages
Secrets disclosure
Offences against Intellectual Property
Falsification of economic and financial information
All that will be possible as long as the criminal offences are caused due to a lack of the "due control" in the company that should have been exercised over the employees. The "due control" is deemed to have been properly established within the company when there is a corporate compliance program based on prevention and surveillance of the crimes that might be committed by employees, e.g: furnishing the employees with the appropriate training and instructions for such purposes.