‘Fraud’ is not one single punishable act. It is a generic term for a variety of actions such as forgery, swindling, bribery, money-laundering, failure to report unusual transactions, insider trading. Violating permit conditions a company should comply with under economic rules and regulations, can also qualify as fraud.
Our specialists handle such (often major) ‘fraud cases’ on a daily basis, both for the people and companies under suspicion and for companies that have fallen victim to internal fraud by an employee.
Investigating officers and the Examining Magistrate have far-reaching and substantial investigatory powers in these kinds of cases. See also ‘Criminal tax law’.