Costs incurred in the commission of an offence are not deducted from the monetary amount of the gains.] 1) 1) L. 149/2009, 2. gr. [Art. 69 a The following may be confiscated by a court judgment: 1. Items that have been used, or are intended to be used, in the commission of an offence, or regarding which there is thought to be a danger that they will be used for this purpose. 2. Items that have come into being through an offence. 3. Items that are connected in another manner with the commission of an offence. Instead of the confiscation of items as provided for in the first paragraph, a sum of money partly or fully equivalent to them may be confiscated. If a company is dissolved by a court judgment, its assets, books, documents and other possessions may be confiscated.] 1) 1) L. 149/2009, 2. gr. [Art. 69 b Items of value belonging to an individual who has been convicted of an offence may be confiscated, in part or in their entirety, when: 1. the offence is of a nature to entail substantial gains and 2. it is punishable by at least 6 year’s imprisonment. Subject to the same conditions as are stated in the first paragraph, items of value acquired by the current or former spouse of the offender, or by his/her cohabiting partner, may be confiscated, in part or in their entirety, unless: 1. the items of value were acquired more than 5 years prior to the commission of the offence or 2. the individuals in question were not married or cohabiting at the time when the items of value were acquired. Subject to the same conditions as are stated in the first paragraph, items of value that have come into the possession of a legal person in which the individual in question, alone or together with his or her closest relations, is in a controlling position, may be confiscated, in part or in their entirety. The same applies if a substantial part of the revenues of the legal person are channelled to the individual in question. However, confiscation shall not be permitted if the items of value were acquired by the legal person more than 5 years prior to the commission of the offence. If the person in question demonstrates that the items of value were acquired in a lawful manner, they shall not be confiscated. Instead of the confiscation of items as provided for in the first, second and third paragraphs, a sum of money partly or fully equivalent to them may be confiscated.] 1) 1) L. 149/2009, 2. gr.