{"id":32878,"date":"2016-03-14T14:21:00","date_gmt":"2016-03-14T13:21:00","guid":{"rendered":"https:\/\/new.jncavocats.ch\/?post_type=actualite&#038;p=32878"},"modified":"2024-04-18T11:44:26","modified_gmt":"2024-04-18T09:44:26","slug":"revised-article-305bis-of-the-penal-code","status":"publish","type":"actualite","link":"https:\/\/jncavocats.ch\/en\/actualite\/revised-article-305bis-of-the-penal-code\/","title":{"rendered":"Revised Article 305bis of the Penal Code"},"content":{"rendered":"\n<p><strong>On January 1, 2016, the revised Article 305<sup>bis<\/sup>\u00a0CP entered into force. This provision appears in the section titled \u201cCrimes and offences against judicial authorities\u201d of the Penal Code and is a direct result of the implementation of the 2012 FAFT\u2019s recommendations in the framework of the fight against money laundering and financing of terrorism. Certain serious tax offences are now considered as predicate offences to money laundering. This new legal provision implies explicit prudence for the advisors in the management of their mandates. The present Newsletter aims at presenting (i) the notion of serious tax offences (in relation with direct taxes) and tax fraud (in relation with indirect taxes) as predicate offences to money laundering, and (ii) the difficulties which the advisors may encounter.<\/strong><\/p>\n","protected":false},"author":6,"template":"","auteur":[],"droit":[216],"class_list":["post-32878","actualite","type-actualite","status-publish","hentry","droit-tax-law"],"_links":{"self":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite\/32878","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/actualite"}],"about":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/types\/actualite"}],"author":[{"embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/users\/6"}],"wp:attachment":[{"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/media?parent=32878"}],"wp:term":[{"taxonomy":"auteur","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/auteur?post=32878"},{"taxonomy":"droit","embeddable":true,"href":"https:\/\/jncavocats.ch\/en\/wp-json\/wp\/v2\/droit?post=32878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}