SPAIN Law and Practice Contributed by: Gabriel Rodríguez-Ramos, RODRIGUEZ RAMOS ABOGADOS
and in cross-border civil proceedings in accordance with community regulations; and (d) financial and psychological support, exceptionally, if so decided by the Inde - pendent Whistle-Blower Protection Authority (AAI) after assessing the circum - stances arising from the submission of the communication. Entities face fines (ranging from EUR100,000 to EUR1 million – Article 65.1 Law 2/2023) in case the internal systems are not implemented in the prescribed manner. 6.5 Incentives Provided to Whistle- Blowers No rewards or incentives are offered to whistle- blowers different from the protection measures expressed against retaliation and supportive measures. There is no civil enforcement of anti-bribery and anti-corruption laws complementary to the civil consequences of the criminal offences detailed previously, that are discussed in respect of the criminal process. In general terms, the civil consequences could be indemnity (if there are damages derived from the criminal action to be compensated), repa - ration (if physical situations can be restored/ repaired to their original condition), restitution (if there are things to be returned) and nullity (of public resolutions). 7. Enforcement Trends 7.1 Enforcement
There are some administrative specific enforce - ments that can affect the anti-bribery and anti- corruption policies, as follows. • Associated to the NextGenerationEU (NGEU) European funds (to be applied in public pro - curement or financial aids awarded by nation - al administrative authorities), the administra - tive bodies with authority to decide the final application and destination of the funds, must have implemented an anti-fraud plan evaluat - ing and adopting controls and due diligence procedures against the risks: (a) linked to applicant selection: (i) conflicts of interest within the evalua - tion board; (ii) false declarations by applicants; and (iii) double funding; (b) linked to implementation and verification: (i) undisclosed conflict of interests or bribes and kickbacks; (ii) avoidance of required competitive procedure; (iii) manipulation of the competitive pro - cedure process; (iv) collusive bidding; (v) defective pricing; (vi) manipulation of cost claims; (vii) non-delivery or substitution of prod - ucts; (viii) amendment of existing contract; (ix) overstatement of quality or activities of personnel; (x) false labour costs; and (xi) labour costs apportioned incorrectly to specific projects; (i) incomplete/inadequate management verification process; (ii) incomplete/inadequate expenditure certification process; (iii) conflicts of interest within the MA; (c) linked to certification and payments:
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