PRACTICE AREAS
Criminal Proceedings
Criminal defence in economic matters. Including large-scale trials.
We defend companies, directors and senior managers in investigations and proceedings relating to economic offences, ranging from the tax offence under Article 305 of the Criminal Code to misappropriation and breach of fiduciary duty, fraud, criminal insolvency and money laundering. We act from the very first summons – which is when the most can be done – before the investigating and criminal courts, the provincial courts and the National High Court, where we have been involved in landmark high-profile trials such as Noos, La Rueda and SGAE. We also work on prevention, with criminal compliance programmes aimed at securing exemption from liability under Article 31 bis of the Criminal Code.
Our Approach · A successful defence is built during the investigation
Economic criminal law requires a dual set of skills: a thorough grasp of criminal proceedings and an understanding of the business at stake. A charge of breach of fiduciary duty hinges on an analysis of the accounts and the director’s duties; a tax offence, on the tax assessment underpinning it. That is why our litigation team works side by side with the firm’s commercial, tax, insolvency, financial regulation and compliance departments: the best criminal defence for an executive is built by someone who understands exactly what they did and why it was – or appeared to be – lawful.
In criminal proceedings, cases are won or lost during the pre-trial investigation, not at the trial itself. The suspect’s initial statement, the documents that are submitted — and those that are not —, and the strategy adopted in response to expert evidence: all of these factors determine what will happen years later at the trial. We get involved from the very first summons, we study the case file before our client says a single word, and we devise a comprehensive defence strategy from day one, including, where appropriate, the option of a plea bargain or compensation.
And before the proceedings begin, prevention: we design and implement organisational and management models in accordance with Article 31 bis of the Criminal Code — criminal risk maps, decision-making protocols, a whistleblowing channel, and a supervisory body — which may exempt the legal person from criminal liability. Where proceedings are already underway, we defend both the company and its directors in parallel, coordinating both positions without compromising either.
AN
National Court: landmark large-scale trials
Noos
La Rueda, SGAE: cases in which we have been involved
Art. 31 bis
Criminal liability of legal persons: defence and prevention
SERVICES
What we do
Tax offences and offences against the Social Security system
Defence in proceedings relating to offences against the Treasury (Section 305 of the Criminal Code, involving amounts exceeding 120,000 euros) and against the Social Security system. A coordinated strategy with tax advisers from the outset of the tax investigation.
Unfair administration and misappropriation
Defence and prosecution in relation to the two offences most commonly faced by directors and senior managers: breach of trust in the management of assets under their care and misappropriation of assets received in trust or on deposit.
Scams and fraud
Defence against allegations of fraud and acting as a private prosecutor when the company is the victim: filing a complaint, the preliminary investigation, injunctions and claims for civil liability.
Corporate offences and false statements
Falsification of annual accounts, imposition of unfair agreements, forgery of documents, and the discovery and disclosure of trade secrets. Defence of directors, senior managers and shareholders.
Criminal insolvency offences and money laundering
Asset stripping, obstruction of enforcement and fraudulent bankruptcies, in coordination with the insolvency department. Defence in money laundering proceedings.
Criminal compliance (Article 31a of the Criminal Code)
Design and implementation of crime prevention models: risk mapping, protocols, a reporting channel and a supervisory body. Defending the legal entity when the model is put to the test.
METHOD
How we work
Immediate action
When faced with a summons, a search or a criminal complaint, the first few hours are crucial. We review the case file and prepare your statement before you say a word.
Teaching strategy
We determine what is to be disclosed, what evidence is to be presented and what is to be contested. The preliminary investigation is not improvised: every step is decided with the oral hearing in mind.
Trial or settlement
Legal defence at the hearing — or, where it is in the client’s best interests, negotiating a settlement and compensation for damages. The decision is strategic, not cosmetic.
Resources and implementation
Appeals and cassation where grounds exist, and monitoring the enforcement of the ruling. The case is not closed until it is truly closed.
EXPERIENCE
Proven track record
AN
National Court: landmark large-scale trials
Noos
La Rueda, SGAE: cases in which we have been involved
Art. 31 bis
Criminal liability of legal persons: defence and prevention
Numerous defence and prosecution cases relating to economic offences handled before investigating courts, criminal courts and provincial courts, and participation in landmark high-profile trials before the National High Court: the Noos, La Rueda and SGAE cases. We publish regularly on the areas in which we practise — compliance and tax offences, forgery of documents, trade secrets, and criminal appeals — and this body of written case law is the best evidence of how we approach a case.
TEAM
Who advises you
FREQUENTLY ASKED QUESTIONS
What clients ask before engaging us
Yes. Anyone acting as the de facto or de jure director of a company may be held criminally liable for offences committed during their tenure: tax offences, breach of fiduciary duty, punishable insolvency offences or corporate offences, amongst others. They are not held liable for the position itself, but for their involvement in the events — which is why the defence strategy involves accurately reconstructing what decisions they made, on the basis of what information and with what advice. The sooner this reconstruction is prepared, the better.
Yes. Since the reform of the Criminal Code, Article 31 bis establishes the criminal liability of legal persons for a range of offences — fraud, money laundering, tax offences, corruption between private individuals, etc. — committed in their name and for their benefit by directors or employees. Penalties range from fines to the suspension of activities or the winding up of the company. The company needs its own defence, separate from but coordinated with that of the individuals involved.
This is the organisational and management model set out in Article 31 bis of the Criminal Code to prevent offences within a company: a criminal risk map, decision-making protocols, a whistleblowing channel, a supervisory body and a disciplinary regime. If the model is effective – that is, if it was adopted before the offence was committed and was genuinely monitored – it may exempt the legal person from criminal liability, or mitigate it. What does not provide such an exemption is a manual that has simply been bought and left in a drawer: the courts examine actual implementation, not the document itself.
Do not make a statement without a solicitor and do not provide any documentation on your own: you have the right to remain silent and to be informed of the allegations against you, and whatever you say at that first hearing will shape the entire proceedings. Call us before the scheduled date: we will review the case file, prepare your statement — or your decision not to make a statement, which is sometimes the right course of action — and support you from that point onwards. In economic crime cases, being late is the only mistake that is difficult to rectify.
Yes. Article 305 of the Criminal Code requires that the amount evaded exceeds 120,000 euros per tax and financial year for a criminal offence to have been committed; below this threshold, the conduct is subject to administrative rather than criminal sanctions. Furthermore, full voluntary regularisation before proceedings commence may preclude criminal liability. The calculation of the tax liability is at the technical heart of these proceedings, which is why we always work in tandem with tax specialists.
Both offences punish those who manage another person’s assets, but they are not the same: in misappropriation, the perpetrator takes possession of — or disposes of as their own — what they received in trust or under management; in the case of breach of fiduciary duty, the perpetrator abuses their management powers and causes damage to the assets under management, without necessarily appropriating anything. The distinction is subtle, and the penalty and defence strategy depend on it, particularly for company directors.
Yes. A plea agreement allows the defendant to agree with the prosecution on the charge and the sentence, thereby avoiding a trial, and compensation for damages paid before the trial acts as a mitigating factor. It is not always the best option — sometimes the defence must proceed to trial — but it must be on the table from the outset, because negotiating effectively requires having first built a credible defence. We will outline both scenarios to you, along with their real risks, and the final decision will always be yours.
AREA INSIGHTS
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Do you need criminal defence in financial matters?
We defend companies and executives from the very first summons. We have experience in high-profile trials before the National High Court. Initial consultation is confidential and without obligation.