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How to prepare your defense in the event of a tax fraud prosecution?

Preliminary investigation opened for tax fraud in the wake of a tax audit revealing a concealment of part of the amounts subject to tax.

After a tax audit, a company is accused of hiding a part of the amounts subject to tax and must face prosecution for tax fraud.

Following a denunciation, a tax audit is carried out and it is established that the audited company has avoided or attempted to avoid paying taxes. Criminal proceedings for tax fraud are initiated and some of the company's employees are summoned before a French financial brigade.

Our client's challenge

Prepare the most appropriate defense and preserve your futures interest

When allegations of tax fraud are confirmed by a tax audit and legal proceedings are initiated, the defense strategy that is established must be based on a detailed analysis of the procedure followed during the audit or rectification operations and of the conclusions of the tax audit in order to establish the possibilities of challenging the constitution of the fraud.

The defense strategy can only be implemented once the reality and the degree of involvement or responsibility of the company have been analyzed and the procedural and judicial options have been exposed and chosen.

These strategic options, depending on the study and assessment of the risk, will enable the company to anticipate, prepare and respond to any requests made by the prosecuting authorities while preserving its interests as best as possible, whether these are based on a dispute as to the materiality of the offence or on full cooperation with a view to a potential agreement (CRPC or CJIP).

Our way

Build a criminal defense demonstrating the absence of fraudulent behavior or the introduction of remedial measures

We offer our clients customized support adapted to the hybrid nature of criminal tax law issues.

Depending on the stage of the procedure at the time of consultation with the firm, our team works with its tax law partners to try to avoid an opinion in favor of criminal prosecution issued by the “Commission des infractions fiscales”.

When criminal proceedings have already been initiated, our lawyers conduct a detailed and accurate analysis of the elements involved and the conclusions of the tax audit in order to assist the client in demonstrating either the absence of a tax fraud offence or the implementation of measures to ensure that there is no further dissimulation or evasion in the declarations made.

Our team has the necessary expertise to assist its clients during all stages of the judicial procedure, such as a police interview or a police custody measure. We explain and sensitize our clients so that they adopt the right reflexes during these constraining measures.

We also work in close collaboration with the tax specialists in our network during the jurisdictional phase in order to challenge the taxes that would have been prescribed at the end of the audit, in the event of a dispute as to the materiality of the offence.

This methodology makes it possible to control the stages of the procedure, to build the most appropriate defense strategy possible and to obtain the result that limits as much as possible the legal, reputational, economic and governance risks that the company could face.

How to request the services of a Commissioner within the meaning of Article 17 of Chapter II of the Hague Convention?

Dealing with a request for discovery of information located in France in the context of a foreign procedure

Communication of French data abroad in civil and commercial matters

In the context of a foreign civil or commercial proceeding, one of the parties requests information located in France from the other

Our client's challenge

Respond adequately to the request for information

When a party to a U.S. civil or commercial proceeding requests discovery of information located in France, the party must make every effort to respond to the request while ensuring that the response complies with the applicable law. However, the Blocking Statute of 26 July 1968, as subsequently amended, prohibits, except in the case of international treaties or agreements, that “any person requests, seeks or communicates, in writing, orally or in any other form, documents or information of an economic, commercial, industrial, financial or technical nature intended to constitute evidence in view of or in the context of foreign judicial or administrative proceedings”, under penalty of criminal sanctions.

The said communication required by the American authorities must therefore be made within the framework of a treaty or an international agreement to avoid violating the provisions of the Blocking Statute.

The Hague Convention of 18 March 1970 on the Taking of Evidence Abroad in Civil or Commercial Matters governs the manner in which this communication can take place: either by rogatory commission between signatory States, or through diplomatic or consular agents or commissioners.

The party requesting the communication of information located in France will therefore have to apply this convention in order to ensure that the transfer of data is fully legal.

Our way

To provide a secure and contractually compliant framework for the communication of information

The team has significant expertise in cross-border cases, as the firm’s practice mainly involves multi-jurisdictional cases. The firm also has experience in the management of the Hague Convention process, having been appointed as a commissioner by the American courts on several occasions.

We therefore offer our clients services to implement the necessary steps to carry out this disclosure, by reviewing the draft order issued by the foreign courts, contacting the Ministry of Justice to obtain the authorization to act as commissioner, organizing the eventual collection of testimony and proceeding with the collection and transmission of the documents in accordance with what is agreed by the foreign court and in application of the treaty provisions.

Based on our past experience, we also provide our clients with clear understanding of the issues and risks involved in these multi-jurisdictional discovery requests and the application of the Blocking Statute so that choices are made in accordance with the applicable legal framework.

How to best handle the opening of an AMF inspection?

Reacting to requests made in the context of an inspection

Administrative inspection procedure initiated on an asset management company

Assistance provided to an asset management company during a visit by AMF inspectors and then at the various stages of the inspection.

Our client's challenge

Ensuring effective communication with AMF representative while preserving your rights and the confidentiality of the procedure

When AMF inspectors send requests to a regulated professional, precise answers should be provided to ensure that they are well informed on the company’s activity while asserting your rights to protect your interests and anticipating on the following procedural steps.

Our way

Responsiveness and precision: tailor-made assistance

We were informed by the CEO of our client, an asset management company, that the AMF inspectors had come to their offices. We immediately met him on site and assisted the company in responding to the authority’s requests.

We participated in all the discussions that took place, gathered the inspectors’ requests and organized the communication of the documents sought, making sure to keep confidential elements out. This allowed us to have an overall understanding of the case in order to be able to quickly submit relevant briefs to the AMF.

Considering the information gathered, we also advised the company on the remediation measures to be implemented, which helped avoid its referral to the Enforcement Committee.

Clients' stories

How to prepare for an interview by AMF investigators?

Reacting to a summons to an interview within the course of an AMF investigation
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How to prepare for an interview by AMF investigators?

Reacting to a summons to an interview within the course of an AMF investigation

Procedure initiated in the context of suspected market abuse

As part of an investigation opened based on facts potentially amounting to insider trading, a company and its manager have been summoned to answer the AMF investigators questions.

Our client's challenge

What behavior should be adopted with AMF investigators?

In the case of a summons to an interview in the context of an AMF investigation, limited information on the procedure is communicated to the interviewees. The challenge for our clients is to be prepared to answer the questions asked while anticipating on the potential consequences of the procedure.

Our way

Adopting the right behavior, prepare and keep control on the information provided

Thanks to its specific expertise, Navacelle offers support from the very first stages of the procedure.

Our experience in AMF procedures together with our technical expertise both in professional regulatory obligations and on market abuse cases enables us to rapidly understand the situations that our clients may face and to anticipate the authority’s concerns.

Navacelle helps preparing for the interviews by drawing up a list of questions that may be asked and by advising on how to behave in front of the investigators. We also attend the interviews alongside our clients, to ensure that their rights are respected, to limit unexpected situations and to avoid compromising the rest of the procedure.

Then, throughout the investigation, our team assists our clients to build together a defense strategy, to control the information provided, to file briefs and more generally to carry out any useful procedural action.

Clients' stories

How to best handle the opening of an AMF inspection?

Reacting to requests made in the context of an inspection
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How to defend oneself from illegal banking solicitation?

Proceedings opened against a Swiss banking institution for illegal solicitation in France.

Interview of a former employee of a banking institution

Due to some activities carried out in France by its Swiss entity, a Swiss banking institution was subject to investigation and its employees and former employees were interviewed.

Our client's challenge

Cooperating while avoiding liability

Eager to provide the answers to the questions to demonstrate their cooperation and to avoid encouraging an intensification of the investigative measures, our clients still want to avoid participating in their incrimination and putting themselves at risk of being held liable.

In this case, our client was suspected of having committed illegal solicitation in the context of his past functions within a Swiss banking institution. He was concerned that he would be caught between the necessary cooperation required for his own defense and the possible incrimination of his former employer on the basis of his statements. He therefore wanted a detailed legal analysis of the facts he had to report in order to understand their possible judicial consequences.

In the same way, the client questioned the extent to which he was allowed to answer questions relating to his activity, as he was subject to banking secrecy in Switzerland.

Our way

To respond to our clients' inquiries and prepare their defense strategy

We accompany our clients throughout criminal proceedings, providing them with explanations regarding the past and future steps of the process and helping them to prepare themselves to deal with these steps in the best possible way. We strive to provide answers to all the queries they might have so that they are best equipped to be actors of their defense. We also provide an overview of each constitutive element of the alleged offence and detail all the strong and weak aspects of the defence strategy considered.

In addition to the work carried out regarding the technical aspects of the offences and the steps of the procedure, we also take into account the specific characteristics that may exist in cross-border procedures, such as the existence of national blocking statutes for example, or specific conceptions and definitions of the notion of professional secrecy.

In order to do so, we can rely on our network of foreign colleagues who are specialized in the fields in which we work and who can provide us with their legal analysis of local law.

Thus, we were able to justify in the present case the existence of the blocking statute and bank secrecy preventing or limiting the answers of our client during his hearing, thus preserving him from any risk of commitment.

How to prepare for arbitration proceedings?

Following major political events, a company is forced to stop the execution of its contract.

A State initiates arbitration proceedings against a company operating in the oil industry

Arbitration proceedings initiated before the ICC by a State due to the non-performance of a contract for the installation of piping solutions by a company.

Our client's challenge

To obtain payment for the performed portion of the contract

In a specific context of termination of the contract due to major political events which forced the company to put an end to its presence in the country, the company had to argue in favor of the payment of the executed part of the contract and also the absence of all liability regarding the termination of execution.

It was therefore necessary to master both the stages of the arbitration procedure and to construct a legal argument based on the local law, the law applicable in application of the contract.

The stakes were both high in terms of costs and in terms of reputation for this world leader operating in many politically unstable countries.

Our way

Collective work carried out to build a solid legal argument

As we are accustomed to working jointly with our clients in order to provide them with the most appropriate options, we offer them a detailed presentation of the various stages of the arbitration process and implement a schedule. This allows us to build a strategy, anticipate and prepare the legal arguments.

Based on its experience in internal investigations, our team conducts a detailed factual analysis supported by document review and interviews with our clients, which allows us to identify the possible legal options. These are then compared and supplemented by the opinion of a local law expert, if necessary.

Our mastery of arbitration procedures and access to a network of experts in many countries around the world allows us to build the strongest possible legal arguments and implement the best conditions for success.

How to choose the appropriate export licence to export dual use goods?

A company faced with the classification of its goods exported from France as dual-use goods

Company exporting technology with cryptography

Need to apply for a license to export dual-use goods from the European Union to the Dual-Use Goods Unit (DUG) after the exported goods have been classified as dual-use goods.

Our client's challenge

Choice of export licenses for the authorization to be granted

Dual-use goods are those that can be used for both civilian and military purposes. They must be authorized to be exported. Several types of licenses authorizing their export are provided for by European and French legislation.

Each export license has its own specific characteristics depending on the export location, the frequency of export or the quantity of goods exported. Some licenses allow goods to be exported on a permanent basis but require an internal control system to be implemented. These internal systems must ensure the identity of the end-users and the final location of the exported goods.

Depending on the classification of the goods being exported, the location of the end-user and the quantity and frequency of the exports, the choice of a type of license must be made and such decision not always obvious.

Our way

Understanding of the exporter's activity and needs

We assist and advise the client based on the precise characteristics of the goods to be exported, the needs and the location of the export sites.

We present the different EU and French legislation on the export of dual use goods. We strive to present clear and precise legal and practical advice on the issue of export of dual use goods and accompany Clients in the choice of the appropriate license.

Once the choice is made, we assist them when applying for export licences at all relevant stages before the French SBDU. We also provide support for the implementation of monitoring programs that are required as part of some export authorizations such as global licences.

Clients' stories

How to respond to allegations of international sanctions violations?

Preliminary investigation initiated with regard to contraventions of European restrictive measures.
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How to respond to allegations of international sanctions violations?

Preliminary investigation initiated with regard to contraventions of European restrictive measures.

Prosecution for breaches of international sanctions

Following operations carried out in an embargoed country, a French company was investigated in the context of a preliminary investigation opened for a breach of EU sanctions.

Our client's challenge

Demonstrate the absence of breach of international sanctions

Trade sanctions are often the results of diplomatic and geopolitical considerations which renders the legislation complex and time varying. These measures may restrict international through various means such as the freezing of assets or the prohibition to make funds, resources or services available to certain designated persons or entities. Any decision to trade in a country affected by sanctions must therefore be subject to a legal analysis.

Violations of international and EU trade sanctions can render legal persons criminally liable for such violations and inflict considerable reputational harm. The defense for violations of trade sanctions is de facto based on very technical legal arguments as to whether or not the regulations apply to the specific case.

Our way

Legal analysis and assistance during criminal proceedings

In tight cooperation with our clients, we provide in-depth assistance by analysing the legal situation relating to international sanctions at the time of the facts to determine the existence of a risk. We thus identify and measure the legal and reputational issues that may arise for the targeted person.

Our legal advice not only considers the legal and reputational risks of the allegations of trade sanctions violations but also a strategic approach to criminal procedure through our experience of such proceedings. We strive to prepare to the best of our ability our clients to the challenges that they face by using our recognized experience and ability.

Therefore, depending on the analysis conducted, a defence strategy is developed, studied, and validated by the client. Once approved, the firm accompanies the client in the development of such strategy, step by step, with reassessment at each stage to achieve the expected result.

Clients' stories

How to choose the appropriate export licence to export dual use goods?

A company faced with the classification of its goods exported from France as dual-use goods
Read Story

How to prepare for an interview in an internal investigation?

Summoning an employee to an interview during an internal investigation to be heard on the facts

Employee of a French company under investigation

In the context of investigations opened by foreign prosecuting authorities against a French company, an employee responsible for the department where an offence is alleged to have occurred is summoned to be heard on the matter.

Our client's challenge

Collaborate with the employer while protecting your own interests

In the context of an internal investigation, interviews with employees or business partners are very commonly conducted, particularly to gather factual information as to the reality, materiality and importance of the fact(s) reported, accused or alleged.
The elements and information provided during these interviews can be used by the employer in his defense strategy and can therefore be the source of a possible sanction of the employee. This information may also be transmitted to the prosecuting authorities in the context of a possible cooperation.
In order to avoid self-reporting or providing information that could compromise them, employees who are heard in this way must strike a balance between providing the held information to their employer and protecting their own interests.
In the same way, and regardless of what is said, the employee must ensure that the rights granted to him/her during the internal investigation are respected, in particular the right to privacy or the protection of personal data.

Our way

Prepare for the hearing while preparing for one' s own defense

Based on our considerable experience in this matter, we assist our clients at hearings conducted by their employer or their employer’s counsel.

To do so, we analyze the facts and the possible legal risks in anticipating the subjects and questions that may be raised and preparing the answers with our clients. We study all elements transmitted by the investigator and ensure a follow-up dialogue with the latter in the interest of our clients. We provide all additional elements of answers which may be necessary.

We also ensure that the rights granted to employees by the internal investigation process are respected.

More importantly, in the event that a prosecuting authority is seized, we also assist our clients in the context of the open investigation and implement their rights of defense, in line with the actions carried out in the context of the internal investigation.

Clients' stories

What to do when receiving a whistleblower report?

Formulation of serious allegations of fraud and abuse of corporate assets by a former employee following his departure from the company.
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What to do when receiving a whistleblower report?

Formulation of serious allegations of fraud and abuse of corporate assets by a former employee following his departure from the company.

French SME on the receiving end of serious allegations

In the context of a settlement following the dismissal of an employee, the latter makes serious allegations of fraud and misuse of corporate assets against the directors in particular.

Our client's challenge

Preserve the reputation of the company and its directors

When faced with such allegations, it is important to identify, control and therefore limit the potential legal, operational and reputational repercussions of such allegations.

Although unfounded, allegations of reprehensible or inappropriate behavior undeniably arouse suspicion and therefore damages the company’s reputation. This can be destabilizing for the company, and even more so if its governance is called into question.

It is therefore necessary to assess the reality of these allegations as quickly as possible in order to respond to them.

The analysis of the allegation must be as serious and effective as possible in order to draw the appropriate conclusions and either firmly refute the allegation or implement any useful measure in order to put an end to the misconduct established.

However, the latter is not always easy, given the quality of the people involved, the social climate, the existing professional relationships, or the obligation of independence and objectivity that must be imposed.

Our way

Evaluate the risk incurred through an internal investigation

We set up internal investigations with the intention of bringing light to the facts reported and allowing our clients to obtain an analysis of the allegation made as well as recommendations on the measures to be taken based on the conclusions reached.

As an independent and external party, we guarantee that our internal investigation is conducted in a methodical manner and in compliance with the applicable rules. Our findings inform clients of the identification of any potential liabilities, the nature of the present and future risks involved, and the measures to be taken to put an end to the deviant or reprehensible practices and prevent their reoccurrence. Armed with these elements, our clients are in a position to decide the handling of the fact discovered or reported and the actions to be taken.

While the internal investigation is carried out independently, we work in close collaboration with our clients to develop the investigative plan, which identifies all the parties involved in the investigation, whether external or internal, and determines the facts to be investigated as well as the time frame for the investigation.

Clients' stories

How to prepare for an interview in an internal investigation?

Summoning an employee to an interview during an internal investigation to be heard on the facts
Read Story

How to distinguish between illegal lending of manpower and subcontracting?

In addition to the company’s liability, liability of the director for illicit lending of manpower

From subcontracting to illegal manpower lending

As part of a temporary IT project, a company subcontracted the management of part of its IT system. Following a referral to the employment authorities, the company and its director were prosecuted for illegal lending of manpower.

Our client's challenge

Avoiding the conviction of the company and its director

Criminal business law covers a wide spectrum of offenses related to business activities, including criminal employment law. The latter, which applies to offences committed in the context of employment relations between employers and employees, often leads to the employer’s liability.

Behind the notion of employer, we find both the legal entity and the manager. However, the liability of the director of a company accused of having committed a work-related offence by the sole fact of his capacity as legal representative is often sought.

In view of the implications of a criminal conviction and the existence of a criminal record, both the company and the director would like the director to be removed from the preventive process and be exempt from criminal liability.

However, this liability is often considered to be automatic. The will to exclude this commitment of responsibility is therefore inconsistent with the literal wording of the legislative texts.

Our way

Demonstration of the lack of classification of the offence

We accompany our clients and jointly establish the criminal defense strategy with them. We also assist them, independently of any legal proceedings, in understanding the measures to be taken to improve the processes in place within the company in order to limit the risks of criminal liability.

In this respect, we help our clients implement very precise control procedures to avoid any risk. In this context, we can also recommend the implementation of delegations of authority so that the potential criminal liability rests with the persons actually in charge of the decision-making process and who have the competence, authority and means to carry out their missions.

If the criminal liability of the director is questioned, we analyze the criminal file and gather, in collaboration with our client, all the elements that allow us to consider the qualification of the accused offence. Experienced in criminal proceedings, our team examines the basis for the prosecution and build the strongest possible legal argument to obtain the right decision.

Clients' stories

How to defend oneself from illegal banking solicitation?

Proceedings opened against a Swiss banking institution for illegal solicitation in France.
Read Story

How should one respond to the introduction of a criminal investigation and to intrusive investigative acts?

Searches of company premises following the opening of an investigation for breach of trust and tax money laundering
Read Story

What position to adopt with prosecuting authorities in response to allegations of corruption?

Multi-jurisdictional investigation with concurrent jurisdiction and international criminal cooperation between the prosecution authorities regarding allegations of corruption
Read Story

How should one respond to the introduction of a criminal investigation and to intrusive investigative acts?

Searches of company premises following the opening of an investigation for breach of trust and tax money laundering

Preliminary investigation opened for breach of trust and tax fraud laundering

Following a complaint from a minority shareholder, an initial investigation was opened against the company and its directors, who were accused of having misappropriated funds for a specific purpose and of having assisted in an operation to invest, conceal, or convert the direct or indirect proceeds of tax fraud.

Our client's challenge

Avoiding a governance crisis and reputational harm

When an internal conflict leads to criminal proceedings, the situation can be extremely sensitive as a lot of internal information and documents are used to support the investigation. The company’s activities and operations are analyzed and criticized, but above all, they are also thoroughly exposed in the proceedings and even in the judicial decisions rendered. This exposure, often unmanaged, causes the company to suffer an additional risk to the judicial or criminal one.

However, in many criminal business law issues, the company is accused by its employees or former employees, its shareholders, its former directors or even its business partners.

When the conflict is initiated by a shareholder or a former executive, governance is frequently destabilized. Distrust can also develop. The time dedicated to reducing the conflict is time that is not allocated to the defense of the legal entity and to the determination of the strategy to be implemented.

When the initiation of criminal proceedings is announced through a search or a summons, surprise often prevails over good reflexes, even though these initial stages of the investigation are often crucial and decisive for the future and the defense of the company’s interests.

Our way

Control and anticipate the steps of the criminal process to ensure a reassuring communication

We offer our clients tailored support that is specific to their case and the context in which it takes place.

We are committed to supporting and assisting our clients in the criminal legal proceedings, both in the construction of their defense strategy and in providing answers to questions that may arise regarding the impact of this aspect on their internal problems.

Thus, we explain and prepare our clients for all stages of the procedure. They are made aware of the correct reflexes to have in the event of an investigation and are prepared to deal with them. They are also informed of the possible consequences on the remainder of the procedure, so that they can take the necessary measure and draw conclusions regarding the strategic choices of governance and operations.

In close collaboration with our clients, we analyze the situation from a legal perspective to define, redefine and refine the line of defense to be adopted as much as necessary.

We work to understand all elements of the case in order to anticipate as much as possible the steps to come and to prepare our clients as well as possible.

This expertise allows our clients to work on the handling of any risk other than the legal one, whether social, reputational, economic, governance or political, so that they can take the necessary measures to protect their reputation and their commercial or economic activity.

Clients' stories

How to defend oneself from illegal banking solicitation?

Proceedings opened against a Swiss banking institution for illegal solicitation in France.
Read Story

How to distinguish between illegal lending of manpower and subcontracting?

In addition to the company’s liability, liability of the director for illicit lending of manpower
Read Story

What position to adopt with prosecuting authorities in response to allegations of corruption?

Multi-jurisdictional investigation with concurrent jurisdiction and international criminal cooperation between the prosecution authorities regarding allegations of corruption
Read Story

What position to adopt with prosecuting authorities in response to allegations of corruption?

Multi-jurisdictional investigation with concurrent jurisdiction and international criminal cooperation between the prosecution authorities regarding allegations of corruption

A company challenged over allegations of corruption

Following a whistleblower's report, several prosecuting authorities are seized with corruption allegations against a company operating in many countries. The company must therefore deal with this plurality of prosecutions and the potential for multiple prosecutions and put in place a coordinated defense.

Our client's challenge

Defend and preserve one' s interests to the best of one's ability

When allegations of corruption are made and several authorities have concurrent jurisdiction, the defense strategy put in place must anticipate the potential for multi-jurisdictional proceedings and must therefore take into account the legal risks and procedural options available in the various countries concerned.

This defense strategy can only be put in place once the company’s actual involvement and degree of liability has been analyzed and the procedural and judicial options have been set out and chosen.

It is then necessary to establish the reality of the allegations, which often demands the examination and assessment of past situations that have taken place in specific countries and on specific contracts. Based on the factual situation thus established, an analysis of the legal risks involved is conducted in order to determine the strategic options.

Depending on this initial review and the selected options, the company will have to identify, anticipate, prepare and respond to possible requests from the authorities, while preserving its interests and keeping open the eventual possibility of cooperation in view of a potential settlement agreement (DPA or CJIP).

Our way

Define the most effective defense strategy

The team, which has extensive expertise in the handling of corruption cases involving prosecutions from several countries, assists, represents and accompanies clients at all stages of the proceedings in France and coordinates their defense with an extended defense team composed of experienced law firms in the other countries concerned.

Working in concert with all the parties entrusted with the client’s defense allows us to build the best possible strategy and to preserve the client’s interests in the most cautious manner possible. Indeed, this allows for a coordination of all actions anticipating the possible consequences and repercussions in the other countries concerned and taking into account any judicial or legal particularities that may exist.

Certain issues associated with the involvement of multiple jurisdictions, such as the blocking statutes, the conditions of international criminal cooperation or the transmission of data outside our borders, are fully explained to clients and included in the strategic choices made.

Based on our past experience with similar cases, our involvement in current discussions or working groups in the field, and our knowledge of how exchanges with the authorities work, we offer our clients support at different stages and with short-, medium- and long-term analysis. This study work, carried out in close cooperation with our clients, is reviewed on a regular basis to ensure the most appropriate assistance possible as the case evolves over time.

« Allegations of corruption are used at several stages of arbitration proceedings and have become a means of procedural strategy in recent years »
Salomé Garnier

How can you ensure that your compliance program is reliable?

A monitorship pursuant to a settlement agreement negotiated between a company and the World Bank through a compliance program evaluation

Company with worldwide presence sanctioned by the World Bank

Designation of a 2-year monitor, responsible for assessing the compliance program implemented by the Group in its subsidiaries and making any necessary recommendations on how to improve the program.

Our client's challenge

To demonstrate the existence of a strong compliance program

The demonstration of an effective compliance program is necessary for many reasons. First it can be a legislative obligation for some since Sapin II law or it can be an obligation imposed by an authority for others. However, a solid compliance program is also a way to ensure that the company’s way of doing business is appropriate and therefore to avoid and mitigate the risks of liability.

A compliance program that meets the best international standards must be efficient and accepted by everyone in the organization. Thus, an effective compliance program is one that allows for the receipt of alerts, deals with them and addresses their consequences. It is therefore often a process of constant improvement. A compliance program that is accepted by all (employees, customers, business partners, shareholders) requires the adoption of a compliance culture within the organization, at all levels. This culture is adopted when compliance is no longer seen as a hindrance or a threat, but rather as a necessary and beneficial process.

Our way

Assessment and recommendations to strengthen the compliance program

With extensive experience in the matter, we evaluate existing compliance programs after having worked with our clients to understand their business, their operational needs and their constraints. The assessment of the compliance program is therefore done in concreto with respect to the business reality and via both a review of the existing policies or processes and an analysis of their application in the field.

Once the assessment is completed, we discuss the identified weaknesses with our clients and establish recommendations to bring the compliance program up to legal or regulatory requirements while ensuring their feasibility and effectiveness. We assist and support our clients in the implementation of these recommendations.

This evaluation and improvement process of the compliance program can be carried out by us in several cases: measure imposed by an authority, following a failure identified within the framework of an alert, or on decision of the client who wishes to improve its standards.

Clients' stories

How to choose the appropriate export licence to export dual use goods?

A company faced with the classification of its goods exported from France as dual-use goods
Read Story

How to respond to allegations of international sanctions violations?

Preliminary investigation initiated with regard to contraventions of European restrictive measures.
Read Story

How to prepare for an interview in an internal investigation?

Summoning an employee to an interview during an internal investigation to be heard on the facts
Read Story