ITALY
Switzerland
Slovenia
Croatia
France
Bosnia
Italy
Rome
Albania
Law and Practice Contributed by: Enrico Maria Mancuso, Federico Bracalente, Marco Accorroni and Marco Mariotti Herbert Smith Freehills Kramer LLP
Contents 1. Legal Framework and General Principles p.103 1.1 Scope of Financial Crime and General Criminal Law Principles p.103 1.2 Burden and Standard of Proof p.104 1.3 Aiding and Abetting p.105 1.4 Limitation Periods p.105 1.5 Extraterritorial Reach and Cross-Border Co-Operation p.105 1.6 Extradition and Prohibited Destinations p.106 2. Enforcement Architecture p.107 2.1 Investigative and Enforcement Authorities p.107 2.2 Initiation of Investigations p.108 2.3 Investigatory Powers p.108 2.4 Use of Technology and Data p.108 2.5 Internal Investigations and Co-Operation p.109 2.6 Right to Not Co-Operate or Self-Incriminate p.109 2.7 Pre-Charge Powers p.109 3. Core Financial Crime Offences p.110 3.1 Fraud and Dishonesty Offences p.110 3.2 Bribery and Corruption p.110 3.3 Money Laundering p.111 3.4 Financial Services Crime p.112 3.5 Tax Evasion and Financial Reporting p.113 3.6 Cartels and Anti-Competitive Offences p.113 3.7 Counterfeiting p.113 3.8 Greenwashing and Environmental Pollution Violations p.114 4. Prosecution and Trial Process p.114
5. Corporate Liability, Compliance and Defences p.115 5.1 Corporate and Individual Liability p.115 5.2 Compliance Programmes p.115 5.3 Defences and Exceptions p.115 5.4 Whistle-Blower Protection p.116
6. Resolutions, Sanctions and Remedies p.116 6.1 Prosecution and Resolution Mechanisms p.116 6.2 Sanctions and Sentencing p.116 6.3 Proceeds of Crime Recovery p.117 6.4 Victim Compensation and Asset Recovery p.117 7. Enforcement Priorities and Case Law Developments p.118 7.1 Enforcement Priorities p.118 7.2 Recent Case Law and Latest Developments p.118
4.1 Initiating a Prosecution p.114 4.2 Due Process and Bail p.114 4.3 Public or State Funding p.114 4.4 Venue and Specialisation p.115 4.5 Trial by Jury p.115
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