Our legal team specializes in economic criminal law (budget fraud/tax fraud, embezzlement, etc.), with a particular focus on high-value domestic and cross-border tax fraud cases (budget fraud, VAT fraud).
In our experience, it is increasingly common for the NAV’s tax division to initiate an audit while, at the same time, NAV’s customs unit launches a criminal investigation based on the same facts.
During a criminal proceeding, authorities have a much broader arsenal of enforcement tools (coercive measures, asset freezing, etc.), and the procedural rules are significantly stricter. In many cases, the client is only aware of a simple compliance review while an investigation is already underway. Under the new criminal procedure law, investigators have expanded powers for secret intelligence gathering (e.g., phone tapping, surveillance) or may take actions against a company. A compliance review can thus serve as an investigative tool—since those involved are unaware of the criminal case, they often engage in discussions with tax inspectors, hoping to resolve the matter, but unintentionally providing incriminating evidence.
NAV audits also allow tax inspectors to gain insight into a company’s operations, and if they find evidence suggesting criminal liability, they must issue a so-called criminal signal, prompting NAV investigators to launch a criminal case. This is why it is crucial to entrust your and your company’s representation to a legal team experienced in both tax and economic criminal law, even during a seemingly simple compliance review.
We highlight, for example, that what one would naturally seek to avoid in a criminal proceeding—detention—can be triggered by communications made during a compliance review. If NAV requests a statement from an individual who then contacts a business associate for help formulating a response, this could be interpreted as witness tampering and later serve as grounds for detention. This is just one of many examples demonstrating why anyone potentially involved in a criminal case should be aware of the legal rules governing their conduct.
Our firm has extensive experience in economic criminal law. We ensure the protection of our clients and their rights at the highest level. Molnár & Márk Law Association, with its dedicated team of criminal defense attorneys specializing in economic offenses, assists in safeguarding both business interests and personal freedom from compliance reviews to formal charges.
Budget Fraud Defense Attorney
Budget fraud (formerly tax fraud) presents significant risks for businesses and individuals. In cases of large-scale or cross-border activities, the legal consequences can be particularly severe.
- Comprehensive case analysis: We thoroughly examine allegations, accounting records, and contractual documentation to fully understand the case details.
- Strategic defense planning: We develop the defense approach, ensuring our clients are prepared for NAV and investigative authority inquiries.
- Legal remedy coordination: If budget fraud allegations are unfounded or lack proper evidentiary support, we initiate the necessary legal challenges.
Tax Fraud Defense Lawyer
Tax fraud is a broadly used and widely recognized criminal offense, closely related to budget fraud. Many people associate VAT fraud with tax fraud, although it is legally considered budget fraud.
- Extensive expertise: Our firm assesses whether the authorities’ investigative procedures comply with tax and criminal law.
- Building a defense strategy: We plan the necessary steps to secure the most favorable position for our client during the investigation and prosecution.
- Continuous legal consultation: From tax audits to criminal trials, we provide ongoing legal guidance and representation.
Money Laundering Defense Attorney
Money laundering extends beyond traditional financial crime scenarios. It can arise in business transactions, corporate networks, and offshore arrangements. Authorities are increasingly scrutinizing suspected money laundering activities in economic criminal cases.
- Legal advisory: We provide clarity on money laundering laws and regulatory compliance, particularly concerning financial and banking operations.
- Evidence review: We analyze whether the investigative authority’s case is substantiated or whether administrative errors have been misclassified as money laundering.
- Effective defense strategy: Our legal team ensures that financial and criminal law aspects are thoroughly examined to achieve the best possible legal outcome.
Why Choose Molnár & Márk Law Association?
- Our firm specializes in economic criminal law, with a focus on budget fraud, tax fraud, and money laundering cases.
- We understand the intersection of tax audits and criminal investigations, allowing us to develop a comprehensive defense strategy.
- We have extensive experience in criminal procedure law, handling cases ranging from compliance reviews to full-scale criminal trials.
- We are committed to providing full legal representation throughout the entire process, from preventative measures to courtroom advocacy.
Whether you are facing an NAV tax audit, an ongoing investigation, or a criminal trial, the Molnár & Márk Law Association team is prepared to defend your rights and interests.
Contact us via our Contact page.