BRANDI lawyers.

Dr. Mario Bergmann, LL.M.

Lawyer
Certified Specialized Attorney in Criminal Law
M.A. in Commercial Criminal Law

Location Hannover
T +49 511 899379 - 73
F +49 511 899379 - 44
E mario.bergmann@brandi.net
Foreign language: English

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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

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)