Dr. Mario Bergmann, LL.M.

Dr. Mario Bergmann, LL.M.

  • Lawyer
  • Master of Economic Criminal Law
  • Specialist attorney for penal law

 

Office: Hanover
T +49 511 899379 - 73
F +49 511 899379 - 44
mario.bergmann(at)brandi.net
Languages: German, English

About me

  • Born in 1977
  • Legal studies at Wilhelms University Münster
  • First state examination 2001
  • Studies of economic criminal law (LL.M.) at Osnabrück University
  • Legal clerkship in the district of Celle Higher Regional Court
  • Second state examination 2007
  • Attorney-at-law with law firm Struif, Müffelmann & Partner, Verden
  • Awarded doctoral degree (Dr. jur.) 2008
  • Attorney-at-law with Schindhelm Rechtsanwaltsgesellschaft mbH, Osnabrück and Hanover, 2009
  • Joined the firm in 2011
  • Specialist attorney for penal law since August 2011

Expertise

    Compliance
    • Tax compliance
    • Anti-corruption compliance
    • Determination of the specific requirements for a compliance system in consideration of the existing compliance culture
    • Development of customized compliance guidelines ("Code of Conduct")
    • Establishment of an external compliance hotline
    • Raising the employees' awareness and training the employees with regard to general and specific compliance questions
    • Regular control and further development of the compliance system, if applicable
    Tax law
    • Consulting with regard to tax planing for all tax types
    • Final costing
    • Cash auditing
    • Securing of input tax deduction
    • Voucher audit
    • Conduction of objection proceedings with regard to all tax types
    • Proceedings for the stay of execution and enforcement
    • Representation in liability proceedings
    • Tax law compliance
    • In-house training regarding the distribution and requests for vouchers in order to secure the deduction of operating expenses
    • Consulting with regard to voluntary reporting of tax evasion
    • Preparation of voluntary reports of tax evasion including the review and assessment of bank receipts
    • Preparation of and support during audits
    • Actions before the fiscal court, the Federal Fiscal Court and the European Court of Justice
    • Constitutional complaints
    Law regarding business and fiscal offenses

    Law regarding fiscal offenses

    • Tax evasion
    • Contraband trade
    • Receiving property through tax evasion
    • Jeopardizing import and export fees
    • Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling

    Law regarding business offenses

    • Granting/taking of undue advantage (in business transactions)
    • Bribery/corruption
    • Anti-competitive collusion in tenders
    • Fraudulent invoicing
    • Corruptibility in business transactions
    • Violations of the Drug Act
    • Debarment/withdrawal of license
    • Criminal trade mark infringement
    • Criminal use of utility models
    • Copyright violations
    • Crimes in corporate crisis
    • Secreting assets
    • Balance sheet fraud
    • Violation of the obligation to keep books
    • Preferential treatment of the creditor/debtor
    • Skimming of profits
    • Recording in public registers

    Environmental criminal law

    • Unauthorized handling of hazardous waste
    • Soil/water/air contamination
    • Unauthorized operation of plants
    Customs and foreign trade law

    Foreign trade law

    • Criminal offenses and administrative offenses in accordance with the Foreign Trade Act and Foreign Trade Regulations
    • Export control
    • Consulting and support during foreign trade audits

    Customs law

    • Customs value law, customs tariff law, customs debt law, accompanying customs inspections

    Publications

    Monographs

    • Problemlösung Umsatzsteuerbetrug, Diss. Osnabrück 2008

    Contributions to books

    • Mitautor Anwaltkommentar StPO (Hrsg.: Krekeler/ Löffelmann)

    Articles

    • Das neue Insiderstrafrecht des WpHG und seine Durchsetzbarkeit in der Praxis, in: StraFO 2005, S. 364
    • Die Ausschlussgründe der strafbefreienden Erklärung und Selbstanzeige im Vergleich, in: Wistra 2004, S. 372

    Case discussions

    • Urteil des FG Bremen (06.10.2004 - 2 K 152/04) Sperrwirkung bei strafbefreiender Erklärung, in: Wistra 2005, S. 196

    Memberships

    • Vereinigung Niedersächsischer und Bremer Strafverteidigerinnen und Strafverteidiger e.V. (VNBS)
    • Mitglied Deutscher Anwaltverein
    • Mitglied Rechtsanwalt- und Notarverein Hannover e.V.
    • Mitglied Forum Junge Anwaltschaft DAV