Criminal Liability: A Complex Web of Laws and Regulations

Austria’s criminal law system extends beyond individual perpetrators to include entities such as corporations and associations. The Austrian Act on Corporate Criminal Liability (VbVG) regulates the liability of these entities for criminal offenses committed by their decision-makers and employees.

Individual Liability

According to Section 299 of the Austrian Criminal Code, it is a criminal offense to intentionally deprive another person who has committed a criminal offense of prosecution. This provision forms the basis of the concept of misprision, which is considered a serious crime in Austria.

Misprision: A serious crime that involves intentionally depriving another person of prosecution.
Individual liability: Perpetrators are personally liable for their actions.

Corporate Liability

In addition to individual liability, corporate entities can also be held criminally liable for offenses committed by their employees or decision-makers. To establish liability, it must be shown that the criminal offense was committed for the benefit of the entity or violated obligations that affect the entity.

Corporate liability: Entities are held responsible for crimes committed by their decision-makers and employees.
Negligence or failure to act: The entity’s negligence or failure to take reasonable measures to prevent the offense can also be attributed to the entity.

Decision-Makers and Employees

Decision-makers and employees who commit crimes are personally liable for their actions, regardless of whether the entity is held liable. This means that individuals can face simultaneous punishment from both the courts and fines imposed on the entity.

Personal liability: Individuals are held accountable for their actions.
Simultaneous punishment: Individuals can face punishment from both the courts and fines imposed on the entity.

Mergers and Acquisitions

Austrian law provides for successor liability, which applies to legal successors that assume the liabilities of their predecessors. This provision ensures that the new entity is held responsible for any criminal offenses committed by its predecessor.

Successor liability: The new entity assumes the liabilities of its predecessor.
Criminal offenses: The new entity is responsible for crimes committed by its predecessor.

Statute of Limitations

The statute of limitations for criminal offenses varies depending on the nature of the offense and the threat of punishment. In general, the limitation period begins to run from the time the crime was committed or the criminal conduct stopped.

Statute of limitations: The timeframe within which a crime can be prosecuted.
Variations: The statute of limitations depends on the nature of the offense and the threat of punishment.

Law Enforcement

Austrian law enforcement agencies have jurisdiction to enforce their authority extraterritorially in certain cases, particularly when it comes to international cooperation with foreign authorities.

Extraterritorial jurisdiction: Austrian law enforcement agencies can enforce their authority beyond Austria’s borders.
International cooperation: Cooperation with foreign authorities is essential for effective law enforcement.

Investigations

Investigations are typically initiated by the public prosecutor’s office or criminal police upon becoming aware of a potential offense. In some cases, victims may also be authorized to file complaints or initiate investigations themselves. The process and results of initial investigations may not be publicly disclosed, but third parties can obtain information about the initiation of an investigation through official channels.

Investigations: Initiated by public prosecutor’s office or criminal police.
Victim involvement: Victims may file complaints or initiate investigations themselves.
Public disclosure: The process and results of initial investigations are not publicly disclosed.

As Austria continues to grapple with complex issues related to criminal liability, it is clear that the country’s laws and regulations are designed to ensure accountability and justice for all parties involved.