5. Our advice

5.1 Use delegations of authority with discretion

Delegation of authority consists in entrusting one of one's subordinates with the task of carrying out a given task. In this way, he or she can be exempted from criminal liability if he or she can prove that he or she did not personally take part in the commission of the offence and delegated his or her powers to another person with the necessary competence, authority and means. Proof can be provided by any means: written documents, testimony, etc.

To be considered valid, the delegation of authority must meet the following conditions:

• emanate from the head of the company ;

• have been written sufficiently in advance of the date of...