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
II: Scope ratione personae
III: Concept of fictitious dividends
IV: Absence of inventory/inventory fraud
VI: Repression
Chapter 3: Environmental Code violations
209. Effective distribution of dividends
1 minute de lecture
In the absence of distributable profits, the offense is constituted by the distribution among partners or shareholders. Indeed, for the offense of distributing fictitious dividends to be established, there must be a withdrawal from the company’s funds and an actual payment made to the partners or shareholders as a dividend distribution . In the absence of effective distribution, executives may be …
