White Collar Crime (en cours)
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Part 1: Criminal risk management within business organizations
Title 1: Violation of Criminal Code
Chapter 1: Offenses under the Monetary and Financial Code
Section 1: Misuse of corporate assets
I: Definition
III: Concept of fictitious dividends
IV: Absence of inventory/inventory fraud
V: Effective distribution of dividends
VI: Repression
Chapter 3: Environmental Code violations
206. Scope ratione personae
1 minute de lecture
The offense of distributing fictitious dividends is attributable to natural persons who manage the company and are responsible for administering the corporate assets in its interest. This includes the managers of limited liability companies (Art. L. 241-3, 2° Commercial Code), the president, directors, and general managers of public limited companies (Art. L. 242-6, 1° Commercial Code) , the manag …
