Suchergebnisse für mesure de contrainte

Cyberattaque et ransomware: risques juridiques à payer et assurabilité des rançons

Legal risks of paying ransom following a ransomware attack need to be clarified, as such attacks are constant­ly increasing and victims always face the same dilemma: whether to pay the ransom or not? Insurability of ransomware needs also to be clarified, as some cyber insurance companies offer to cover the risk of ransomware without knowing whether such clauses are really insurable. This…

Mise sous scellés et infractions financières: développements récents

The sealing of evidence is a procedural tool of great relevance, notably in the context of economic offences. The case law on this measure is important and sometimes uncertain. This is especially true in administrative criminal law: the practical importance of this area of law has been steadily increasing these past years while its procedural provisions appear to be outdated. This paper deals…

Blanchiment d’argent: la banque face au risque pénal

This paper focuses on the main issues regarding the criminal liability of a bank for money laundering from a practical perspective. Substantive law as well as procedural aspects are considered. After an update on the practice of the criminal justice authorities, we examine the circle of agents able to trigger the liability of the ­corporation, notably in situations of outsourcing. Then,…

La communication de soupçons au MROS: du droit à l’obligation

Communication right in case of suspicion of money laundering was introduced in 1990 in the Swiss Criminal Code, despite opposition from the banking sector at that time. It has been completed, in 1998, by a duty to file a report with the Money Laundering Reporting ­Office Switzerland, when reasonable grounds to suspect that assets involved in the business relationship are linked to a criminal…

Le droit des sociétés 2015 / Das Gesellschaftsrecht 2015

Dans la période écoulée, plus longue que d’habitude,¹ le Tribunal fédéral a rendu la première décision publiée en application de l’art. 678 al. 2 CO concernant la restitution des «…

Conformité fiscale : obligations et responsabilité du client envers la banque

The responsibility of Swiss banks and other financial intermediaries in respect of their clients’ and client ­assets’ tax status have undergone a paradigmatic change. Banks need to manage their tax and criminal risks ­related to their clients. FATCA, the OECD’s Common Reporting Standard (CRS), and the implementing Swiss legislation impose strict duties on banks (and ­almost none on their clients)…

Das schweizerische Bankprivatrecht 2014–2015/Le droit bancaire privé suisse 2014–2015

Während sich auf der politischen Bühne langsam eine gewisse Entspannung rund um die unversteuerten Gelder auf Schweizer Bankkonten abzeichnet, ist die Rechtsprechung der vergangenen Berichtsperiode…