BRANDI lawyers.
Dr. Mario Bergmann, LL.M.
About me
- Born in 1977
- Legal studies at the University of Münster
- First Exam ("1. Staatsexamen") in 2001
- Master program in commercial criminal law (LL.M.) at the University of Osnabrück
- Legal clerkship ("Refrendariat") in the district of the Celle Higher District Court
- Second (Bar) Exam ("2. Staatsexamen") in 2007
- Attorney with the law firm of Struif, Müffelmann & Partner, Verden
- Doctor of Laws (Dr. jur.) 2008
- Attorney with Schindhelm Rechtsanwaltsgesellschaft mbH, Osnabrück and Hanover, 2009
- Joined the firm in 2011
- Certified Specialized Attorney in Criminal Law since 2011
Competence
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
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
- Representation in finance court litigation
- Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law
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
- Defense in proceedings under the law governing the professions
- 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
- Defense in investigative proceedings/ attending searches
- Defense in administrative penalty proceedings
- Skimming of profits
- Recording in public registers
Environmental criminal law
- Unauthorized handling of hazardous waste
- Soil/water/air contamination
- Unauthorized operation of plants
Arbeitgeberstrafrecht
- Nichtabführung von Sozialversicherungsbeiträgen
- Scheinselbständigkeit
- illegale Beschäftigung
- unerlaubte Arbeitnehmerüberlassung
- unerlaubte Arbeitnehmerentsendung
- unerlaubte Ausländerbeschäftigung
- Mindestlohnverstöße
- Verstöße gegen das Schwarzarbeitsbekämpfungsgesetz
- Vertretung in steuerlichen und sozialversicherungsrechtlichen Haftungsverfahren
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
- Customs tariff law
- Regulations governing customs debt
- Support in connection with customs examinations
Publications
Monographs
- Problemlösung Umsatzsteuerbetrug, Diss. Osnabrück 2008
Contributions to books
- Mitautor Anwaltkommentar StPO (Hrsg.: Krekeler/ Löffelmann)
Essays
- Arztpraxis: Pensionsrückstellung für Ehefrau muss aufgelöst werden,
in: PStR 11-2015, S. 283 - 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 Arbeitskreis Strafrecht Deutsches Institit für Compliance e.V. (DICO)