The government is being given greater and increasingly severe powers to punish contraventions of legal provisions. A traditional government response is of course a criminal prosecution. But in addition, a mass of tax and administrative sanctions has grown up which may sometimes have an even more serious and far-reaching effect than a criminal conviction.

To give a few examples: a tax penalty is a phenomenon we have been familiar with for some time. In the event of a breach of tax obligations, the tax authorities may impose a fine of up to 100% of the amount of tax due but not levied, and under certain circumstances up to 300% of some undisclosed income components. Under financial regulatory legislation an administrative fine of up to € 4,000,000 may be imposed by the Authority for the Financial Markets (AFM) and De Nederlandsche Bank N.V. (DNB). In addition, in the area of market regulation and competition, very high penalties can be imposed by regulators such as the European Commission, the Netherlands Competition Authority (NMa), OPTA, the Healthcare Authority and related institutions. Local authorities (municipalities, provinces, water boards) may soon be able to impose fines for breaches of certain laws, such as environmental regulations.

But it doesn't end there. Under certain circumstances fines may also be publicised. Administrative sanctions may lead to disqualification from a profession, and directors may be held personally liable for loss or debts incurred as a result of their professional conduct and activities.

Effective defense against a pending sanction or one already imposed requires not only detailed knowledge of the substantive subject matter, but also intimate knowledge of the applicable procedural rules and provisions, as well as knowledge of the relevant criminal-legal concepts and issues involved. All these specialist areas have been brought together in the Sanctions practice group.

Whatever the sanction that is threatening you or your company, we can supply the most fitting team of specialists to give you the advice and procedural assistance you need.