An amendment to the Slovak Criminal Code takes effect as of 1 August 2025, transposing Directive (EU) 2024/1226 on the definition of criminal offenses and penalties for violation of Union restrictive measures into Slovak law. The purpose of this amendment is to ensure the effective enforcement of restrictive measures resulting from international sanctions adopted at the EU level.
The amendment primarily introduces a new criminal offense of violating restrictive measures into the Slovak Criminal Code, as well as amendments to related legislation, in particular the Act on the Criminal Liability of Legal Entities.
Changes to the Criminal Code
Definition of Restrictive Measure and Related Terms
The amendment to the Criminal Code introduces the definition of the term “restrictive measure”, which is defined as an order, prohibition, or restriction arising from an international sanction, adopted by a legally binding EU act.
The amendment also introduces definitions of related terms, including:
- targeted person, which is a person, body, or entity subject to restrictive measures, i.e., a sanctioned person;
- financial funds, which are financial assets and benefits of any kind (e.g., cash, financial receivables, account balances, securities, crypto-assets);
- economic resources, which are assets of any kind (including movable and immovable property) that are not financial funds and can be used to obtain financial funds, goods, or services;
- freezing of financial funds and freezing of economic resources, which mainly includes the prevention of their movement, transfer, alteration, or use.
New Criminal Offense of Violating Restrictive Measures
A new criminal offense of violating restrictive measures has been introduced in the Criminal Code. This criminal offense is regulated in four separate criminal provisions outlined in Sections 417a to 417d of the Criminal Code.
The amendment also states that actions under Sections 417a to 417d are not considered criminal offenses if the offender acted in accordance with an exception provided by the restrictive measure or regulations on the implementation of international sanctions, or issued based on the restrictive measure or regulations on the implementation of international sanctions.
In the criminal provisions of Sections 417a to 417c, a minimum extent of EUR 10,000 is required for the offense to be considered a crime. The EUR 10,000 threshold does not represent the amount of damage caused but relates to the value of financial funds, economic resources, goods, services, transactions, or other activities connected with the restrictive measure.
Section 417a of the Criminal Code – General Provision on the Violating a Restrictive Measure
Section 417a establishes the general provision, under which it shall be a criminal offense to intentionally violate a restrictive measure in the extent of at least EUR 10,000, by:
- making available financial funds or economic resources, directly or indirectly, to a targeted person or for their benefit;
- failing to freeze financial funds or economic resources owned, held, or controlled by a targeted person;
- engaging in or continuing transactions with a state that is not an EU Member State (including its bodies or entities under its control, etc.), including awarding or continuing the performance of public contracts or concession agreement;
- importing, exporting, selling, purchasing, transferring, or transporting goods, providing transit, or trading in goods, or providing intermediary services, technical assistance, or other services related to goods;
- providing a financial service or engaging in financial activities;
- providing other service;
- using or transferring financial funds or economic resources to a third party, which are owned, held, or controlled by a targeted person (or otherwise handled by them), and which are subject to freezing, with the intent to conceal such financial funds or economic resources.
- providing false or misleading information with the intent to conceal the fact that the ultimate owner or beneficiary of the financial funds or economic resources to be secured is a targeted person;
- violating or failing to comply with the conditions set forth in the authorisations granted by the competent authorities for carrying out activities.
Section 417b of the Criminal Code – Handling Military Material and Dual-Use Items
Under Section 417b of the Criminal Code, a violation of a restrictive measure in the extent of at least EUR 10,000, involving the handling (trading, import, export, sale, purchase, etc.) of i) items listed in the EU Common Military List, or ii) dual-use items listed in Annexes I and IV to Regulation (EU) 2021/821 setting up a Union regime for the control of exports, brokering, technical assistance, transit, and transfer of dual-use items, shall be a criminal offense.
A special aspect of the criminal offense under Section 417b is that criminal liability will arise from serious negligence, which is a newly introduced form of negligence for the purposes of this criminal offense.
According to the amendment to the Criminal Code, a criminal offense committed by serious negligence occurs “if the offender particularly negligently or grossly violates the usual caution, care, or duty arising from generally binding legal regulations, and this violation leads to the endangerment or infringement of an interest protected by this law”.
Section 417c of the Criminal Code – Failure to Fulfil Reporting and Notification Obligations
Under Section 417c of the Criminal Code, it shall be a criminal offense to intentionally violate a restrictive measure in the extent of at least EUR 10,000 by:
- failing to provide the competent authorities with information regarding i) frozen financial funds or economic resources, or ii) financial funds or economic resources located in the territory of an EU Member States belonging to a targeted person and not frozen, if such information was obtained in the course of performing a professional duty; or
- failing, as a targeted person, to notify the competent authorities of any financial funds or economic resources within the jurisdiction of an EU Member State, which belong to, are owned by, held by, or are under the control of such targeted person.
Section 417d of the Criminal Code – Enabling Entry or Transit of a Targeted Person
According to Section 417d, it shall be a criminal offense to intentionally permit a targeted person to entry to or transit through the territory of an EU Member State, in violation of a ban following from a restrictive measure.
Changes to Related Legislation
Act on the Criminal Liability of Legal Entities
The amendment also extends the criminal liability of legal entities to include criminal offenses of violation of restrictive measures under Section 417a to Section 417d of the Criminal Code.
For these criminal offenses committed by legal entities, monetary penalties in higher range shall apply, in the amounts:
- from EUR 1,500 to EUR 8,000,000 for criminal offense under Section 417c of the Criminal Code;
- from EUR 1,500 to EUR 40,000,000 for criminal offenses under Sections 417a, 417b, or 417d of the Criminal Code.
Whistleblower Protection Act
The amendment adds the criminal offense of violating a restrictive measure to the definition of serious unlawful conduct under the Whistleblowers Protection Act.
The aim is to strengthen the enforcement of restrictive measures by ensuring that individuals reporting such conduct are granted adequate protection under the Whistleblowers Protection Act.
This legal update was prepared by Kristína Kurnotová, Marek Varga and Tomáš Rybár.