Non bis in idem which translates literally from Latin as 'not twice in the same [thing]', is a legal doctrine to the effect that no legal action can be instituted twice for the same cause of action. It is a legal concept originating in Roman civil law, but it is essentially the equivalent of the double jeopardy doctrine found in common law jurisdictions, and similar peremptory plea in some modern civil law countries.
The KPMG tax shelter fraud scandal involved illegal U.S. tax shelters by KPMG that were exposed beginning in 2003. In early 2005, the United States member firm of KPMG International, KPMG LLP, was accused by the United States Department of Justice of fraud in marketing abusive tax shelters.
On December 7, 2006, the George W. Bush administration's Department of Justice ordered the midterm dismissal of seven United States attorneys. Congressional investigations focused on whether the Department of Justice and the White House were using the U.S. attorney positions for political advantage. The allegations were that some of the attorneys were targeted for dismissal to impede investigations of Republican politicians or that some were targeted for their failure to initiate investigations that would damage Democratic politicians or hamper Democratic-leaning voters. The U.S. attorneys were replaced with interim appointees under provisions in the 2005 USA PATRIOT Act reauthorization.
Scientology has operated in Belgium since 1972. In 2003, Scientology opened an international office near the European Union headquarters to lobby for recognition as an official religious group.
Hamburg Commercial Bank is a commercial bank in northern Europe with headquarters in Hamburg as well as Kiel, Germany. It is active in corporate and private banking. Considered to be the world’s largest provider of maritime finance, its main focus is on shipping, transportation, real estate and renewable energy. The bank is one of the pioneers in the pan-European project financing of renewable energies and is also involved in the expansion of digital infrastructure.
Bradley Charles Birkenfeld is an American private banker, Author of Lucifer's Banker, convicted felon, and whistleblower. During the mid- to late-2000s, he made a series of disclosures about UBS Group AG clients, in violation of Swiss banking secrecy laws, to the U.S. government alleging possible tax evasion. Known as the 2007 "Birkenfeld Disclosure", the U.S. Department of Justice (DOJ) announced it had reached a deferred prosecution agreement with UBS that resulted in a US$780 million fine and the release of previously privileged information on American tax evaders.
Sergei Leonidovich Magnitsky was a Russian lawyer and tax advisor responsible for exposing corruption and misconduct by Russian government officials while representing client Hermitage Capital Management. His arrest in 2008 and subsequent death after eleven months in police custody generated international attention and triggered both official and unofficial inquiries into allegations of fraud, theft and human rights violations in Russia. His posthumous trial was the first in the Russian Federation.
The judiciary of Italy is composed of courts and public prosecutor offices responsible for the administration of justice in the Italian Republic. These offices are occupied by judges and prosecutors respectively, who are known as magistrates. Magistrates belong to the magistracy, that is to say a branch of the State that may only be accessed by Italian citizens who hold an Italian Juris Doctor and successfully partake in one of the relevant competitive public examinations organised by the Ministry of justice.
Daniel Bonventre is one of five former Madoff employees charged in the Madoff investment scandal.
Under the federal law of the United States of America, tax evasion or tax fraud is the purposeful illegal attempt of a taxpayer to evade assessment or payment of a tax imposed by Federal law. Conviction of tax evasion may result in fines and imprisonment. Compared to other countries, Americans are more likely to pay their taxes on time and law-abidingly.
Gustl Ferdinand Mollath is a German man who was acquitted during a criminal trial in 2006 on the basis of diminished criminal responsibility. He was committed to a high-security psychiatric hospital, as the court deemed him a danger to the public and declared him insane based on expert diagnoses of paranoid personality disorder. The judgment became the basis of controversy when elements of his supposed delusions regarding money-laundering activities at a major bank were found to be true. Mollath had consistently claimed there was a conspiracy to have him locked up in a psychiatric care ward because of his incriminating knowledge; evidence discovered in 2012 made his claims appear plausible.
The Swiss investment bank and financial services company, UBS Group AG, has been at the center of numerous tax evasion and avoidance investigations undertaken by U.S., French, German, Israeli, and Belgian tax authorities as a consequence of their strict banking secrecy practices.
Yves Bouvier is a Swiss businessman and art dealer best known for his role in the Bouvier Affair that resulted in criminal charges being brought and dismissed against him in France and Monaco by Russian oligarch Dmitry Rybolovlev. He was the president of Natural Le Coultre, an international company specialized in the transportation, storage, scientific analysis, and conservation of works of art, luxurious goods and other collectibles.
Marilyn Mosby is an American politician and lawyer who served as the State's Attorney of Baltimore from 2015 to 2023. Mosby gained national attention following the killing of Freddie Gray in 2015, after which she led a highly publicized investigation and unsuccessful murder prosecution of the police officers who arrested and transported Gray.
Sanjay Shah is a Dubai-based British trader and currently being accused for tax fraud. He founded Solo Capital, a hedge fund firm which closed in 2016, and the NGO Autism Rocks, which closed in 2020.
Erin Nealy Cox is an American attorney who served as the United States Attorney for the United States District Court for the Northern District of Texas from 2017 to 2021. She was nominated to the position by President Donald Trump and confirmed by the U.S. Senate in 2017. After the 2020 election, she resigned effective January 9, 2021, and joined Kirkland & Ellis as a partner on June 23, 2021.
The CumEx-Files is an investigation by a number of European news media outlets into a tax fraud scheme discovered by them in 2017. A network of banks, stock traders, and lawyers had obtained billions from European treasuries through suspected fraud and speculation involving dividend taxes. The five hardest hit countries may have lost at least $62.9 billion. Germany is the hardest hit country, with around $36.2 billion withdrawn from the German treasury. Estimated losses for other countries include at least €17 billion for France, €4.5 billion in Italy, €1.7 billion in Denmark and €201 million for Belgium.
Iryna Valentynivna Venediktova is a Ukrainian politician, diplomat, lawyer, Doctor of the Science of Law, professor. Ambassador Extraordinary and Plenipotentiary of Ukraine to the Swiss Confederation and the Principality of Liechtenstein. The first female Prosecutor General in the history of Ukraine. In office – from March 17, 2020, to July 19, 2022. Director of the State Bureau of Investigation ad interim. Member of Parliament of Ukraine from the Servant of the People party of the 9th convocation. Chairman of the Parliamentary Committee on Legal Policy.
United States v. Elizabeth A. Holmes, et al., was a United States federal criminal fraud case against the founder of now-defunct corporation Theranos, Elizabeth Holmes, and its former president and COO, Ramesh Balwani. The case alleged that Holmes and Balwani perpetrated multi-million dollar wire-fraud schemes against investors and patients. Holmes and Balwani each had their own jury trial.
Two related investigations by New York State and City officials were opened by 2020 to determine whether the Trump Organization has committed financial fraud. One of these is a criminal case being conducted by the Manhattan district attorney (DA) and the other is a civil case being conducted by the New York State Attorney General (AG). The DA's case has led to two of the organization's subsidiary companies being found guilty of 17 charges including tax fraud and the indictment of Donald Trump, while the AG has succeeded in imposing an independent monitor to prevent future fraud by the organization.
