Part of our work includes the protection and defense of the interests of our clients, whether they are companies, managers, partners or shareholders in commercial companies, in order to protect them against infringements that are mainly related to the management of the company, its accounting and results, and whether they are committed by the company managers, auditors or employees of the company.
Indeed, the business offence can be defined as the whole of the reprehensible behaviours committed against the company by a person acting within the framework of a real or fictitious company, and that this offence is for the account of this one, or for its own personal interest when the commission of this offence is related to powers of decision which this person has during the direction of the company.
Business law offences are classified according to their seriousness into felonies, misdemeanors and infractions and their perpetrators are generally :
- the legal representatives of the legal entity, whether they are the management bodies: the General Assembly, the Board of Directors, the Management Board or the executives who are natural persons such as the CEO, the Manager of the company who commit the company financially, commercially and legally.
- The de facto directors of the legal person - that is, those who have actively and regularly participated in the general conduct of the business and have made decisions.
- Sole proprietors (merchants, craftsmen, professionals and farmers etc.)
- The employees of the company.

The offences may be committed on behalf of the legal person. In this case, the organ or legal representative has acted in such a way that the legal person has benefited or would have benefited in any way from the commission of the offense.
i. Launching a deceptive advertising campaign.
ii. Tax evasion: for example, falsifying documents to obtain tax benefits.
iii. Concealment of sums subject to tax through the falsification of commercial and accounting documents (balance sheets, accounting documents, trade books, fictitious invoices to conceal the tax due to the tax authorities. This concealment can concern the profits, either by reducing the turnover or by increasing the expenses.
iv. Infringe certain patents, trademarks and designs in such a way that it seeks to appropriate the notoriety of another company or trademark and to profit from the investments of the owner of the intellectual property right without its authorization.
v. Falsifying certification or standardization certificates to give customers a false image about the company.
vi. Violations related to labor law, such as violations of working hours, hiring of minors, health and safety regulations and employee representation.
vii. Offenses related to the protection of the environment such as: pollution and nuisances that cause adverse effects on the environment and the well-being of individuals.
viii. Customs offences such as: fraud or smuggling, false designation or declaration of tariff species, undervaluation or false declaration of value, false declaration of origin or provenance, etc.
ix. Infringements related to the formalities of incorporation of the company such as: refusal to deposit documents or acts in the commercial register or failure to make the publicity provided for by the law (article 20 of the Commercial Companies Code).
x. Offences related to the subscription and payment of capital (Art 146 § 1 CCC)
xi. Infractions related to the overvaluation of contributions in kind (Art 146 §2 CCC)
xii. Violations related to the distribution of dividends, the presentation of statements
which do not reflect the true situation of the company (Art 146§3 of the CCC ).
xiii. Violations related to the establishment of an inventory for each fiscal year, a balance sheet, a management report or the appointment of an auditor if the conditions of Article 13 are met (Art 147 CCC).
xiv. Theft.
xv. Scam.
xvi. The breach of trust and abuse of corporate assets.
xvii. Forgery and use of forgeries.
xviii. The misappropriation of funds.
xix. Disclosure of professional secrecy.
xx. Corruption.