Erscheinung:13.12.2023 | Topic Measures Publication of financial reports: Federal Office of Justice imposes disciplinary fine on Vivanco Gruppe Aktiengesellschaft
On 17.10.2023, the Federal Office of Justice (Bundesamt für Justiz – BfJ) imposed a disciplinary fine amounting to 2.500,00 euros on Vivanco Gruppe Aktiengesellschaft.
The disciplinary fine order related to a breach of section 325 of the German Commercial Code (Handelsgesetzbuch – HGB). Vivanco Gruppe Aktiengesellschaft failed to submit its accounting documents for the financial year 2022 for the purpose of disclosure to the operator of the German Federal Gazette (Bundesanzeiger) in electronic form within the prescribed period. The legal basis for the sanction is section 335 of the HGB.