3. Dez. Attribut auf diesen Eintrag Bezug nimmt, vorgelegt werden müssen (Art. 5 Abs. 2), so bleibt Artikel 36 der Handelsregisterverordnung vom 7. Fr.; – Uhr), Fax: 99 96, Internet: Pa. Iv. .. Totalrevision der Handelsregisterverordnung (HRegV) Behörde. Several laws, in particular, the Criminal Code and the Code of Administrative Offences . material criminal law), administrative procedure, vast parts of civil law , the Commercial Registration Ordinance [Handelsregisterverordnung].
|Published (Last):||9 March 2006|
|PDF File Size:||13.39 Mb|
|ePub File Size:||11.80 Mb|
|Price:||Free* [*Free Regsitration Required]|
More detailed information is necessary for public joint-stock companies, the companies with limited liability, limited partnerships. But the companies, which stopped their activity are removed from the Register, do not exist and cannot be pursued in accordance with the criminal law any more. The same sanctions are specified in Article of the Penal Code for destruction of the documents having legal grounds accounts or other confirming documents.
The majority of legal entities in Switzerland must give possibility for audit of their accounting.
DomizilPlus – domicile for companies and corporate services
Joint-stock company bodies are: They must be registered in the Commercial Register if they carry out a commercial activity. This information must be accessible to hahdelsregisterverordnung third parties.
The register in Switzerland is carried out at the cantonal level, except for the canton Valais. According to Article of the Penal Code of Switzerland, anyone who breaks the rules of keeping accounting both deliberately and accidentally is punished by a monetary penalty. The registration in the Commercial Register is obligatory for all above- mentioned legal entities with the exception of public associations noninvolved in any commercial activity.
It appears that handelsregistedverordnung Swiss legislation in this sphere could be strengthened by additional measures: Thus, the criminal responsibility of legal entities does not exclude the possibility of criminal prosecution of natural persons. In practice, the absence of such handelsergisterverordnung register makes extremely difficult or even impossible to apply the given norms to the legal entities that committed similar crimes repeatedly, or to check their disqualification, for example in the form of exclusion from the procedure of making an application for a state contract.
In case of the creation of private limited liability companies and partnerships, the register also includes names of members or partners.
The rules of execution of accounting are regulated in Articles 52 and 57 of the Civil Code. Such offences are not registered in the Commercial register.
ON THE ISSUE OF CRIMINAL LIABILITY OF LEGAL PERSONS IN SWITZERLAND | Pavel Biriukov –
The responsibility for obligations of this kind of legal entity is carried only within the limits of its property. Their regulations can be found in the legislation of all cantons. The bodies that supervise the financial market can remove a person accused of offences connected with actions in financial sector from an executive position of the companies which they observe. Skip to main content.
The Swiss law about funds is considered as one of the most liberal in the world, so funds are widespread. On the federal web site, it is possible to search avmin various criteria and keywords, including the names of people, its constitutive bodies and some persons hahdelsregisterverordnung to subscribe their name to a document.
The law defined the supervising body authorized to appoint, check and sanction auditors. The associations with the turnover less thanSwiss francs are not required to be registered in the Commercial register, but they are obliged to keep accounts according to Article 69a of the Civil Code. In handelsregistrrverordnung canton, the register is not centralized, and it is divided into three parts.
The court should take into consideration gravity of damage, the organizational character of inadequate execution of duties regarding the enterprise, the caused damage and a financial solvency of the company. But under their commercial names they may accrue rights, handelsregistergerordnung obligations and be complainants and respondents in court. Item 1 of Article of the Penal Code concerns all dangerous crimes and crimes of middle gravity while item 2 concerns only corruption actions hancelsregisterverordnung officials of Switzerland or other countries, expressed in protection, money-laundering, corruption actions handelsregiterverordnung a private sector, in activity of the organized criminal groups and in terrorism financing.
According to the law since January,this obligation concerns private limited companies, too; there are several levels of audit depending on the kind of a company and its size. Use of false accounts with a view of concealment of a crime of the third party can also be criminally liable according to Article PC obstruction of prosecution or to mean complicity in providing of false information Article PC.
Seven participants as the minimum are required for founding a cooperative society. Till January 1st, the registration of organizations was regulated by The Regulation of Commercial Register According to item 1 of Article of the Penal Code, an enterprise can bear the criminal responsibility when it is impossible to establish the certain offender because of an inadequate character of execution of duties.
Article of the Penal Code considers as criminal corruption actions made within the limits of the enterprise by any category of employees, including ordinary employees. The Commercial Register contains the most important information on each enterprise, including the trading name, the official address of the registration of the company, its purpose, names, addresses and its belonging to a state. Main attention is paid to the description of existing types of legal persons and to the order of legal persons state registration.
The nominal price of a stock cannot be less than 1 Swiss centime. Besides the penalty, additional measures confiscation and judgment promulgation can be applied to legal entities.
At the same time, the Swiss legislation on registration of crimes does not provide the possibility to register the illegal handeksregisterverordnung made by the legal entity.
In item 2 of Article of the Penal Code, they list the crimes for which the enterprise can bear also a criminal responsibility, if it has not undertaken all reasonable and necessary steps for offence prevention.
In any case, non- observance of professional disqualification represents a crime according to Article of the Penal Code.