{"id":8034,"date":"2022-12-22T06:40:00","date_gmt":"2022-12-22T04:40:00","guid":{"rendered":"https:\/\/honert.de\/?p=8034"},"modified":"2022-12-21T11:08:30","modified_gmt":"2022-12-21T09:08:30","slug":"consequences-of-non-compliance-from-a-company-perspective","status":"publish","type":"post","link":"https:\/\/honert.de\/en\/consequences-of-non-compliance-from-a-company-perspective\/","title":{"rendered":"CONSEQUENCES OF NON-COMPLIANCE FROM A COMPANY PERSPECTIVE"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hb35mm-98262c6c2583879488b9977e95df657f\">\n.avia-section.av-hb35mm-98262c6c2583879488b9977e95df657f{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/honert.de\/wp-content\/uploads\/3629.jpg);\nbackground-position:0% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-hb35mm-98262c6c2583879488b9977e95df657f main_color avia-section-default avia-no-shadow  avia-builder-el-0  el_before_av_section  avia-builder-el-first  hide_on_print avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-40 av-height-40  container_wrap sidebar_right'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='40' data-av_min_height_opt='40'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8034'><div class='entry-content-wrapper clearfix'>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-fs5pcu-34eac6c6d9a020ee587c370bb9601eae main_color avia-section-default avia-no-shadow  avia-builder-el-1  el_after_av_section  avia-builder-el-last  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8034'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-dj3r26-07840fe5e6b5fb58e46799639b2d9b34\">\n.flex_column.av-dj3r26-07840fe5e6b5fb58e46799639b2d9b34{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-dj3r26-07840fe5e6b5fb58e46799639b2d9b34 av_two_third  avia-builder-el-2  el_before_av_two_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lbxewpl2-6441f2b0aefc71961cb10cc20e3dca36\">\n#top .av-special-heading.av-lbxewpl2-6441f2b0aefc71961cb10cc20e3dca36{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lbxewpl2-6441f2b0aefc71961cb10cc20e3dca36 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lbxewpl2-6441f2b0aefc71961cb10cc20e3dca36 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lbxewpl2-6441f2b0aefc71961cb10cc20e3dca36 av-special-heading-h1 blockquote modern-quote  avia-builder-el-3  avia-builder-el-no-sibling '><div class='av-subheading av-subheading_above'>22. December 2022\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >CONSEQUENCES OF NON-COMPLIANCE FROM A COMPANY PERSPECTIVE<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-16dlbi-91b13793a87e984a8542a067856d1ea3\">\n.flex_column.av-16dlbi-91b13793a87e984a8542a067856d1ea3{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-16dlbi-91b13793a87e984a8542a067856d1ea3 av_two_third  avia-builder-el-4  el_after_av_two_third  el_before_av_two_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-lbxewb7d-46ca4e932882b3b90937603cfb26d397 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>&#8220;If you think compliance is expensive, try non-compliance&#8221; &#8211; this much-quoted statement by former U.S. Attorney Paul McNulty makes it clear why it pays off to establish an appropriate compliance system as a preventive measure, even from a company&#8217;s point of view. This article deals with the potentially disastrous legal consequences of failing to implement an appropriate compliance system. <\/strong><!--more--><\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-bg34u6-c34a6bfa78ec9bddd0f7518e4bb27939\">\n.flex_column.av-bg34u6-c34a6bfa78ec9bddd0f7518e4bb27939{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-bg34u6-c34a6bfa78ec9bddd0f7518e4bb27939 av_two_third  avia-builder-el-6  el_after_av_two_third  el_before_av_one_third  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-lbxf02b9-18bf60a74fec6e95a148800a7441c7ae '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>I. Introduction<\/h2>\n<p>In the last article in <a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/managing-director-of-a-gmbh-obliged-to-set-up-a-compliance-management-system\/\">our two-part compliance series<\/a> , we discussed the decision of the Nuremberg Higher Regional Court on the liability of the managing director under \u00a7 43 para. 2 German Act on Limited Liability Companies (<em>Gesetz betreffend die Gesellschaften mit beschr\u00e4nkter Haftung<\/em> \u2013 GmbHG) due to missing or insufficient compliance management systems. This article subsequently deals first with further civil and criminal law risks for managing directors and board members and then with the consequences of non-compliance from the company&#8217;s point of view. Due to the large number of conceivable liability situations, this article is not intended to be comprehensive. The aim is rather to sensitize the reader to the topic by means of a few selected relevant examples.<\/p>\n<h2>II. Liability risks for managing directors\/board members<\/h2>\n<p>As already presented in the last newsletter, the managing director of a GmbH is liable for the damage resulting from the non-establishment or inadequate implementation of a compliance management system pursuant to \u00a7 43 para. 2 GmbHG. Equivalent to this is the liability of the management board of a stock corporation under \u00a7 93 para. 2 German Stock Corporation Act (<em>Aktiengesetz <\/em>&#8211; AktG) (for members of the supervisory board under \u00a7\u00a7 116 para. 1 sentence 1, 93 para. 2 AktG). The standard of fault is the ordinary care of a business manager, \u00a7 93 para. 1 AktG, whereby the management board benefits from the so-called Business Judgement Rule, \u00a7 93 para. 1 p. 2 AktG, as a liability privilege. However, managing directors not only have to fear liability under civil law, they also bear personal responsibility for the fulfillment of all tax obligations of the company, \u00a7\u00a7 34 I and 69 German Fiscal Code (<em>Abgabenordnung <\/em>&#8211; AO).<br \/>\nFurthermore, compliance violations are also subject to fines of up to EUR 10 million, \u00a7\u00a7 9, 30, 130 German Act on Regulatory Offences (<em>Gesetz \u00fcber Ordnungswidrigkeiten<\/em> &#8211; OWiG). However, since \u00a7130 OWiG is relevant as a connecting act for the company&#8217;s liability, this legal basis will be explained in more detail under III.<br \/>\nSupervisor liability (as for example in \u00a7 4 German German Code of Crimes against International Law (<em>V\u00f6lkerstrafgesetzbuch <\/em>&#8211; VSTGB)) is not provided for in the liability system of the German Criminal Code (<em>Strafgesetzbuch <\/em>&#8211; StGB). In addition to the commission of own criminal acts, e.g. non-payment of social security contributions, \u00a7\u00a7 266a, 14 StGB, breach of trust \u00a7 266 StGB, bribery and corruption in business transactions, \u00a7 299 StGB or subsidy fraud, \u00a7 264 StGB, criminal liability in the compliance context is particularly conceivable on the basis of indirect perpetration, \u00a7 25 para. 1 alt. 2 StGB, by instructions to engage in illegal conduct or pursuant to \u00a7 13 StGB. The guarantor status required for the assumption of criminal liability for failure to act pursuant to \u00a7 13 StGB exists only with regard to the prevention of company-related criminal acts. In the case of criminal acts that have no internal connection with the company&#8217;s operations, in particular acts that the employee merely commits on the occasion of his or her work at the company, there is no guarantor status under criminal law.<br \/>\nThe impact of the Business Judgement Rule under civil law (\u00a7 93 para. 1 sentence 2 AktG) is also interesting in this context. According to the case law of the Federal Court of Justice (BGH), the application of the crime of breach of trust is to be limited to &#8220;clear and distinct cases of actions in breach of duty; serious breaches of duty can only be affirmed if the breach of duty is evident&#8221;. According to the case law of the BGH, a violation of \u00a7 93 para. 1 sentence 1 AktG always also constitutes a serious breach of duty within the meaning of \u00a7 266 StGB, while compliance with the Business Judgement Rule (\u00a7 93 para. 1 sentence 2 AktG) excludes a breach of duty under \u00a7 266 StGB.<\/p>\n<h2>III. Non-compliance from a company perspective<\/h2>\n<p>From a company&#8217;s point of view, a lack of or inadequate compliance can have an impact in a wide variety of areas, e.g. tax law (<em>Steuerrecht<\/em>), public procurement law (<em>Vergaberecht<\/em>), employment law (<em>Arbeitsrecht<\/em>) or antitrust law (<em>Kartellrecht<\/em>). Since a comprehensive presentation of all areas would exceed the scope of this article, the topic will be presented on the basis of the examples of the OWiG, supply chain law and data protection.<\/p>\n<p>1. Fines under the OWiG<\/p>\n<p>Pursuant to \u00a7 30 OWiG, a fine of up to EUR 10 million can be imposed on the company for breaches of duty committed by its executive bodies. The basis for the breach of duty committed may be, for example, a breach by the management board under capital market law of \u00a7 40 para. 1 sentence 1 German Securities Trading Act (<em>Gesetz \u00fcber den Wertpapierhandel<\/em>&#8211; WpHG) (notification obligation of the issuer (<em>Mitteilungspflicht des Emittenten<\/em>)). The company is generally liable for this, \u00a7 30 I no. 1 OWiG. \u00a7 30 OWiG represents a breach of the principle that a company cannot commit a wrong (societas delinquere non potest) and standardizes the possibility of a direct corporate sanction.<br \/>\n\u00a7 30 OWiG is &#8220;only&#8221; an attribution norm, which is why a so-called connecting act is always required. A connecting act within the meaning of \u00a7 30 OWiG can be any administrative offense or criminal act. Particularly relevant in this context is \u00a7 130 OWiG (violation of supervisory duties in companies and enterprises) as a connecting act.<br \/>\nIn the objective facts, \u00a7 130 (in conjunction with \u00a7 9) OWiG presupposes an omission of those supervisory measures that are necessary and reasonable in order to counter the risk of violations of operational and company-related duties. Since the law only provides for concrete requirements in a few cases (e.g. \u00a7\u00a7 25 a German Banking Act (<em>Gesetz \u00fcber das Kreditwesen<\/em> &#8211; KWG), 33 WpHG, 9, 9a German Money Laundering Act (<em>Geldw\u00e4schegesetz<\/em> &#8211; GWG, &#8230;), the only orientation for most companies is the systematization made in the literature and the concretization by case law. The literature divides the bundle of duties of the supervisor into the following five levels: careful selection of employees and, if necessary, supervisors (1st level), proper organization and allocation of duties (2nd level), appropriate instruction and information of employees about their tasks and duties (3rd level), sufficient supervision and control of employees (4th level), intervention against violations (5th level).<br \/>\nHowever, the nature and scope of the five levels of supervisory duty just presented are concretized by case law. Accordingly, the scope is determined in particular by &#8220;the type, size and organization of the business, the different monitoring possibilities, but also the variety and importance of the regulations to be observed and the susceptibility of the business to violations of these regulations, whereby in particular such errors may play a role that have already been made in the past&#8221;. It becomes clear that a generalization of the required supervisory measures is prohibited and that a case-by-case consideration is always required. In principle, however, only those supervisory measures can be required that are also suitable for preventing company-related violations (suitability principle). The business owner may make a choice between several possible measures and decide on the mildest (suitable and equally effective) means of supervision (principle of the mildest means (<em>Grundsatz des mildesten Mittels<\/em>)).<br \/>\nIt is also possible to order the confiscation of the value of proceeds of crime pursuant to \u00a7\u00a7 30 para. 5, 29a OWiG or, in the case of criminal offenses, pursuant to \u00a7 30 V OWiG in conjunction with \u00a7\u00a7 73, 73c StGB. In this respect, the so-called gross principle (<em>Bruttoprinzip<\/em>) applies, i.e. in the case of a contract obtained through bribery, for example, only the production and labor costs can be deducted from the value of the contract, but not prohibited investments, e.g. bribes disguised as consultancy fees.<\/p>\n<h5>2. Compliance obligations under the German Act on Corporate Due Diligence Obligations in Supply Chains (<em>Lieferkettensorgfaltspflichtengesetz<\/em>)<\/h5>\n<p><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/bundestag-passes-supply-chain-act\/\">In an earlier article<\/a>, we already presented the main contents of the German Act on Corporate Due Diligence Obligations in Supply Chains (<em>Lieferkettensorgfaltspflichtengesetz<\/em> &#8211; LkSG), which will come into force on 1 January 2023. This also affects the compliance obligations of companies. According to \u00a7 1 para. 1 LkSG, initially only companies with at least 3,000 employees in Germany are covered by the scope of application, but from 1 January 2024 this limit will be lowered to 1,000 employees.<br \/>\nIf the due diligence requirements are not met, companies may be subject to substantial fines under \u00a7 24 LkSG. In the case of legal entities or associations of persons with an average annual turnover of more than EUR 400 million, these violations can in some cases be punished with a fine of up to two percent of the average annual turnover. When assessing the fine, previous administrative offenses under \u00a7 30 OWiG (also in conjunction with \u00a7 130 OWiG) are to be taken into account as aggravating factors, among other things, \u00a7 24 para. 4 no. 6 LkSG. As an additional sanction, companies that have been fined for a legally established violation shall be excluded from participation in the award of a supply, construction or service contract of the contracting authority pursuant to \u00a7\u00a7 99 and 100 German Competition Act (<em>Gesetz gegen Wettbewerbsbeschr\u00e4nkungen<\/em> &#8211; GWB) until proven self-purification pursuant to \u00a7 125 GWB (\u00a7 22 LkSG).<\/p>\n<h5>3. Compliance and data protection<\/h5>\n<p>From a company&#8217;s perspective, a lack of compliance or insufficient compliance can also lead to significant fines in the area of data protection. It has not yet been clearly clarified whether Article 83 of the GDPR can give rise to direct liability of legal entities (according to the Bonn Regional Court and the prevailing opinion in the literature) or whether, due to the reference in \u00a7 41 German Data Protection Act (<em>Bundesdatenschutzgesetz<\/em> &#8211; BDSG), fines for data protection violations against legal entities are only possible under the conditions of \u00a7 30 para. 1 and 4 OWiG (according to the Berlin Regional Court). Corresponding questions were submitted to the ECJ for a preliminary ruling. However, it is clear that non-compliance with data protection regulations can lead to severe fines.<\/p>\n<h2>IV. Consequences for the practice<\/h2>\n<p>Companies should (also) make efforts to implement or review a compliance management system in their own interest. It is not possible to specify in detail which measures are required, as this is ultimately a case-by-case decision. In particular, the measures must be appropriate for a company of the corresponding size and industry (risk propensity) (see III). For smaller companies and start-ups in particular, however, this requirement of appropriateness often offers the opportunity to establish an appropriate compliance management system with relatively manageable but targeted measures. The implementation of an effective compliance management system can also reduce fines when imposing a corporate fine pursuant to \u00a7 30 OWiG. This even applies to actions that are only implemented as a result of the state investigation. It is therefore never too late to take compliance measures, although ideally, of course, preventive action should be taken.<\/p>\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-97bgwu-312b0a423ddd8f605762b094f4a7b5f0\">\n.flex_column.av-97bgwu-312b0a423ddd8f605762b094f4a7b5f0{\nborder-radius:0px 0px 0px 0px;\npadding:7px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-97bgwu-312b0a423ddd8f605762b094f4a7b5f0 av_one_third  avia-builder-el-8  el_after_av_two_third  avia-builder-el-last  sy-only-desktop hide_on_print flex_column_div  column-top-margin'     ><p><div  class='avia-builder-widget-area clearfix  avia-builder-el-9  el_before_av_textblock  avia-builder-el-first '><section id=\"categories-3\" class=\"widget clearfix widget_categories\"><h3 class=\"widgettitle\">Newsletter issues<\/h3>\n\t\t\t<ul>\n\t\t\t\t\t<li class=\"cat-item cat-item-272\"><a href=\"https:\/\/honert.de\/en\/category\/2026-q1\/\">2026 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href=\"https:\/\/honert.de\/en\/category\/2019-q3-en\/\">2019 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-138\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q2-en\/\">2019 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-140\"><a href=\"https:\/\/honert.de\/en\/category\/2019-q1-en\/\">2019 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-144\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q4-en\/\">2018 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-146\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q3-en\/\">2018 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-136\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q2-en\/\">2018 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-128\"><a href=\"https:\/\/honert.de\/en\/category\/2018-q1-en\/\">2018 Q1<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-126\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q4-en\/\">2017 Q4<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-116\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q3-en\/\">2017 Q3<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-114\"><a href=\"https:\/\/honert.de\/en\/category\/2017-q2-en\/\">2017 Q2<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-142\"><a href=\"https:\/\/honert.de\/en\/category\/deals-en\/\">Deal Announcements<\/a>\n<\/li>\n\t<li class=\"cat-item cat-item-58\"><a href=\"https:\/\/honert.de\/en\/category\/uncategorized\/\">Uncategorized<\/a>\n<\/li>\n\t\t\t<\/ul>\n\n\t\t\t<span class=\"seperator extralight-border\"><\/span><\/section><\/div><br \/>\n<section  class='av_textblock_section av-6cnp2m-42e9b85db40ca2215dece2af65b4092a '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>More information on this topic<\/h2>\n<ul class=\"sy-list-margin\">\n<li><a href=\"http:\/\/9zh.f5b.myftpupload.com\/en\/taetigkeitsgebiete\/mergers-acquisitions\/\">Mergers &#038; Acquisitions 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class=\"dkpdf-button-container\" style=\" text-align:left \">\n\n\t\t<a class=\"dkpdf-button\" href=\"\/en\/wp-json\/wp\/v2\/posts\/8034?pdf=8034\" target=\"_blank\"><span class=\"dkpdf-button-icon\"><i class=\"fa fa-file-pdf-o\"><\/i><\/span> Download (PDF)<\/a>\n\n\t<\/div>\n\n\n\n\n\n<\/p>\n<\/div><\/section><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-8034'><div class='entry-content-wrapper clearfix'>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;If you think compliance is expensive, try non-compliance&#8221; &#8211; this much-quoted statement by former U.S. Attorney Paul McNulty makes it clear why it pays off to establish an appropriate compliance system as a preventive measure, even from a company&#8217;s point of view. This article deals with the potentially disastrous legal consequences of failing to implement an appropriate compliance system. <\/p>\n","protected":false},"author":26,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[193],"tags":[],"class_list":["post-8034","post","type-post","status-publish","format-standard","hentry","category-2022-q4-en"],"acf":[],"_links":{"self":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8034","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/comments?post=8034"}],"version-history":[{"count":7,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8034\/revisions"}],"predecessor-version":[{"id":8043,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/posts\/8034\/revisions\/8043"}],"wp:attachment":[{"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/media?parent=8034"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/categories?post=8034"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/honert.de\/en\/wp-json\/wp\/v2\/tags?post=8034"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}