White Collar Crime Comparative Guide

1 Legal and enforcement framework

1.1 Which legislative and regulatory provisions govern white collar crime in your jurisdiction?

White collar crime is generally regulated by the Criminal Code – most notably its section on economic crimes and crimes against property. Other relevant white collar crimes are scattered across various legislative instruments, such as:

• the Tax Procedure;
• the Competition Protection Law;
• the Public Procurement Law;
• the Anti-corruption Law;
• the Anti-money Laundering and Prevention of Terrorist Financing Law;
• the Customs Law;
• the Capital Markets Law;
• the Law on Banks;
• the Audit Law;
• the Law on Accounting; and
• the Environment Protection Law.