SPAIN Law and Practice Contributed by: Gabriel Rodríguez-Ramos, RODRIGUEZ RAMOS ABOGADOS
ence and reliability of their internal control sys - tems for compliance risks, particularly criminal. Due to the relative youth of this institution and the gradual assimilation of its content by the courts, it is often very useful to introduce an expert as a means of evidence. This expert can explain to the judicial body the reality of the company and its management of criminal risks. From a procedural perspective, defences usu - ally include: • time limits for the investigation periods; • validity of evidence; and • fundamental rights considerations (defence, fairness of the trial) and consequences. 4.2 Exceptions There are no exceptions to these defences. 4.3 De Minimis Exceptions There are no de minimis exceptions for the above offences, but some of them require the identification of concrete and valuable damages to be punishable. 4.4 Exempt Sectors/Industries There is no sector or industry exempt from the above offences. 4.5 Safe Harbour or Amnesty Programme There are incentives for those who, having par - ticipated in the criminal conduct: • do not complete the execution and prevent or try to prevent seriously, firmly, and decisively, its consummation, which eliminates responsi - bility (Article 16.3 CC); • communicate to public authorities about the crime, collaborating with the investigation:
(a) before any judicial process or administra - tive investigation is activated: (i) general provision to reduce the re - sponsibility (Article 21.4 CC); (ii) total elimination of responsibility in: • anti-competition conduct in public tenders and auctions (Article 262 CC) and affecting markets (Article 288 bis CC); and • a private individual who accepted the bribery proposal (Article 426 CC). • after the activation: (i) general provision to potentially re - duce the responsibility (Article 21.7 CC); and (ii) reduction of responsibility: • misappropriation of public funds (Article 434 CC); and • public health. • repair damages: (a) before any judicial process or administra - tive investigation is activated: (i) general provision to reduce the re - sponsibility (Article 21.5 CC); (ii) total elimination of responsibility in: • tax fraud (Article 305.4 CC); • social security payments fraud (Article 307.3 CC); • social security benefits fraud (Article 307 ter.3 CC); and • grant fraud (Article 308.6 CC). • after the activation: (i) total elimination of responsibility if it is returned, during the first ten days of the process, the public asset des - ignated to private purposes (Article 432 bis p.2 CC); (ii) general provision to reduce the re - sponsibility (Article 21.5 CC); and (iii) reduction of responsibility:
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