. (2) The corporation does not have the right to compensation from the offender for a corporate fine that it has paid, unless such liability is based on statutes on corporations and foundations. Section 4 – Waiving of punishment (61/2003) (1) A court may waive imposition of a corporate fine on a corporation if: (1) the omission referred to in section 2(1) by the corporation is slight, or the participation in the offence by the management or by the person who exercises actual decision-making authority in the corporation is slight, or (2) the offence committed in the operations of the corporation is slight. (2) The court may waive imposition of a corporate fine also when the punishment is deemed unreasonable, taking into consideration: (1) the consequences of the offence to the corporation, (2) the measures taken by the corporation to prevent new offences, to prevent or remedy the effects of the offence or to further the investigation of the omission or offence, or (3) where a member of the management of the corporation is sentenced to a punishment, and the corporation is small, the sentenced person owns a large share of the corporation or his or her personal liability for the liabilities of the corporation are significant. Section 5 - Corporate fine (971/2001) A corporate fine is imposed as a lump sum. The corporate fine is at least 850 euros and at most 850,000 euros. Section 6 - Basis for calculation of the corporate fine (743/1995) (1) The amount of the corporate fine shall be determined in accordance with the nature and extent of the omission or the participation of the management, as referred to in section 2, and the financial standing of the corporation. (2) When evaluating the significance of the omission and the participation of the management, consideration shall be taken of the nature and seriousness of the offence, the status of the perpetrator as a member of the organs of the corporation, whether the violation of the duties of the corporation manifests heedlessness of the law or the orders of the authorities, as well as the grounds for sentencing provided elsewhere in the law. (3) When evaluating the financial standing of the corporation, consideration shall be taken of the size and solvency of the corporation, as well as the earnings and the other essential indicators of the financial standing of the corporation. Section 7 –Waiving of the bringing of charges (61/2003)

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