Tax and social security offenses
Tax evasion, withholding of contributions and ICMS. The defense integrates the administrative sphere with the criminal one and uses payment and installments as tools.
Economic crime · companies and directors
Corporate criminal law: how directors and partners are held liable and how the company protects itself
In criminal law liability is personal: whoever decided, whoever executed and whoever should have prevented. Defending companies means delimiting those positions with documents and reducing risks before they become an inquiry.
Straight answer: who is criminally liable for the company
In Brazil, a legal entity is criminally liable only for environmental offenses. In all other cases, liability falls on the individuals who committed or ordered the conduct, or who had a legal duty to prevent it and could have done so. The prosecution must individualize the participation of each director or partner; indictments that attribute the fact to all managers merely because of their position are considered generic and may be rejected.
This page is for companies, boards, partners, directors, compliance officers and in-house legal teams facing an investigation or seeking to reduce criminal exposure. Practice throughout the State of São Paulo, Brazil, including inland and coastal districts, with in-person meetings in São Paulo (Paulista and Tatuapé offices) or by video call.
Typical fronts of corporate criminal law
Economic order and competition
Cartels, price fixing and bid rigging. Investigations by CADE, the prosecution service and the police may run in parallel.
Consumer relations and health
Unsafe products, misleading advertising and failures in essential services generate criminal liability for whoever decided.
Environment
The only case of criminal liability of the company itself. Permits, expert reports and the conduct of agents are the center of the defense.
Labor and safety
Serious accidents and degrading conditions may lead to inquiries for bodily injury, negligent homicide or conditions analogous to slavery.
Internal investigations
Establishing the facts before the authorities do allows informed decisions. The investigation must preserve legal privilege and the rights of those involved.
Where criminal risk usually arises
Delegation without control
Broad powers of attorney without supervision shift risk to whoever signs. Clear authorities protect directors and the company.
Inconsistent documents
Accounting, tax and operations saying different things are the raw material of indictments. Documentary consistency is preventive.
Improvised responses to official letters
Responses to inspections and to the prosecution service become evidence. They must be reviewed with a criminal-law eye before sending.
How corporate criminal advisory works
1. Exposure map
Identifying the risk areas, those responsible for each decision and the existing procedures.
2. Prevention
Adjusting authorities, policies and whistleblowing channels with criminal effect, plus training of managers.
3. Crisis response
Acting in operations, interviews, agreements and procedural defense, with aligned communication.
Integrity programs only reduce criminal risk when they are effective. Paper-only documents, with no real application, tend to worsen the situation in an investigation.
Frequently asked questions about corporate criminal law
Can a partner without management duties be indicted?
They may be included in generic indictments, but case law requires an individual description of conduct. The defense shows, with minutes and powers of attorney, who actually managed.
Does a leniency agreement protect directors?
Leniency under Law 12,846/2013 concerns the legal entity. Protection of individuals depends on specific agreements in the criminal sphere, negotiated separately.
Should the company investigate internally before approaching the authorities?
In many cases yes, to decide with information. The internal investigation must respect the rights of those involved and be conducted under legal privilege so that it can support defense decisions.
Official references and related pages
Reference legislation in Brazil. Actual exposure depends on the sector, the corporate structure and the documented decisions.
Does the company or its directors face criminal risk?
Describe the situation through the secure channel. The screening identifies who is exposed, the stage of any investigation and the applicable preventive measures.