Various verifications

1. Compliance with the obligation of the documents to be disclosed (Art. 1130 PGR)

The legal representatives of companies as referred to Article 1063 PGR shall submit the duly approved annual financial statements and, unless the review has been waived in accordance with Article 1058a PGR, the audit report to the Office of Justice no later than the end of the twelfth month following the balance sheet date (Article 1122 PGR). The same applies to the legal representatives of a company required to prepare a consolidated annual financial statement must submit the duly approved consolidated financial statements and the audit report to the Office of Justice (Article 1124 PGR).

The Office of Justice shall verify whether the documents to be disclosed have been submitted in due time and in full and have been signed by the competent persons in accordance with Article 1056 PGR (Article 1130 para. 1 PGR). If the audit gives reason to believe that simplifications based on the size of the company should not have been claimed, the Office of Justice may, within a reasonable period of time, require the company to provide information on net turnover and the average number of employees. If the company fails to make the notification by the deadline, simplifications shall be deemed to have been wrongly claimed (Article 1130 para. 2 PGR).

2. Collection of data (Article 988 PGR in connection with Article 50 HRV)

The Office of Justice is required to identify the owners of businesses subject to the obligation to be entered and to bring about their entry in the register.

The Office of Justice must also determine the entries no longer corresponding to the facts.

For this purpose, judicial and administrative authorities are required to assist the Office of Justice in fulfilling its duties and, in particular, to notify it of facts and circumstances of any kind subject to the obligation to be entered (Article 988 PGR).

At least once every two years, the Office of Justice shall request the municipal or administrative authorities, together with a list of the entries related to there area of competence, to notify it of newly established businesses or of changes to entered facts (Article 50 para. 2 HRV).

3. Compliance with the prohibition of deceit (Article 989 PGR)

The Office of Justice shall intervene ex officio or at the request of the representative of public law or upon notification by a third party against anyone who has intentionally induced the Office of Justice in the course of the entry procedure to authenticate in the register a fact likely to deceive, uses a designation likely to deceive or uses, in connection with a legal name or business designation, a symbol, such as, in particular, a coat of arms if that connection is likely to deceive to the nationality or internationality of the undertaking (Article 989 para. 1 PGR).