Section 31 – Procedure for determining the amount of liability
(1) The contingent liability (Section 7) shall be determined and enforced in an independent procedure. The provisions on the imposition and enforcement of corporate fines shall apply accordingly to these proceedings. An amount of liability can only be determined if the conditions for the imposition of a corporate fine would have been met with regard to the corporation initially pursued.
(2) The liable corporation shall have the same rights as the corporation initially pursued. Its rights shall remain unaffected in all other respects.
(3) In proceedings to determine an amount of liability, the legal representatives of the initially prosecuted corporation have the right to refuse to give evidence according to Section 33 (1). This shall also apply if the corporation initially pursued has ceased to exist.