Introduction

Matrix organization

Mergers by absorption

Risks related to the expansion of the scope of criminal liability of legal entities

Validity conditions

Proof of delegation

Exemption from individual liability of delegator

Attribution of offense to legal entity

Delegations of authority

Criminal risk management within business organizations

Complicity in crimes against humanity

Breaches of secrecy

Personal data breaches

Theft

Extortion

Blackmail

Fraud

Misappropriation

Receiving/concealment of unlawfully obtained property (recel)

Attacks on automated data processing systems

Money laundering

Misappropriation by public official (concussion)

Corruption and influence peddling

Unlawful acquisition of an interest

Favoritism

Forgery and use of forgeries

Violation of Criminal Code

Offenses under the Monetary and Financial Code

Offenses under the Commercial Code

Environmental Code violations

Offenses arising from other codes

Types of offenses

Offenses under the Criminal Code, the Commercial Code, or the Environmental Code, Criminal procedure

White Collar Crime (en cours)

Pursuant to Article 1833 of the Civil Code, the company must be managed in its corporate interest. Thus, the use of assets, credit, or votes contrary to the company's interest constitutes misuse of corporate assets. According to the Court of Cassation, the use of a company's assets is necessarily abusive when done for an unlawful purpose . While the courts are required to establish the inconsisten …

Use contrary to company's interests

Pursuant to Article 1833 of the Civil Code, the company must be managed in its corporate interest. Thus, the use of assets, credit, or votes contrary to the company's interest constitutes misuse of corporate assets. According to the Court of Cassation, the use of a company's assets is necessarily abusive when done for an unlawful purpose . While the courts are required to establish the inconsistency of the use with the corporate interest , they do not, however, given the formal nature of the offense, need to establish that the company actually suffered harm .

The act contrary to the corporate interest is broadly understood by the courts. It ranges from harm to the corporate assets to exposing the company to an abnormal risk. Thus, an abusive use is characterized by the sale of the legal entity's movable property at prices well below their market value, resulting in a significant loss for the company , or the sale of shares without the consent of other partners, depriving the company of the opportunity to sell them to an external buyer at a better price under the partners' control and to bring in cash , the irregular obtaining of the removal of caps and full variability of remuneration, which goes against the recommendations on business leaders' ethics and has had consequences on the company's financial charges and image . According to the Court of Cassation, the use of corporate funds to provide remuneration not corresponding to any actual service is necessarily detrimental to the company's interest . Similarly, the transfer of a lease that offers fewer advantages than those provided by continuing the lease  or the transfer of a personal debt to the company , which exposes the companies concerned to high risks of economic loss, characterizes an abuse. The abusive nature of the use may also result in exposing the company to an abnormal risk of tax or criminal proceedings , to which it is not supposed to be exposed .

Finally, the fact that the partners have given their consent to the misuse of assets by the manager does not eliminate its criminal nature, since the law aims to protect not only the interests of the partners but also those of the company and third parties who contract with it .

Cass. crim., 22 April 1992, LawLex202300003735JBJ, the withdrawal of funds to commit offenses is unlawful, a purpose that cannot coincide with the corporate interest.

Cass. crim., 24 October 1996, LawLex202200004582JBJ.

Cass. crim., 16 January 1964, LawLex202300000108JBJ.

Cass. crim., 8 March 1967, LawLex202300000107JBJ.

Cass. crim., 27 June 2018, LawLex202300007544JBJ.

Cass. crim., 20 May 2015, LawLex202200011626JBJ.

Cass. crim., 16 May 2012, LawLex202300007560JBJ.

Cass. crim., 23 May 2007, LawLex202200001612JBJ.

Cass. com., 13 December 2005, LawLex202300000035JBJ.

Cass. crim., 10 November 1964, LawLex202200001611JBJ.

Cass. crim., 22 October 2008, LawLex202300007509JBJ; 16 December 2015, LawLex202300007005JBJ.

White Collar Crime (en cours)

200. Use contrary to company's interests

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

200. Use contrary to company's interests

Demandez un accès gratuit au contenu exclusif Livv – juristes d’entreprise

Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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au contenu exclusif Livv – juristes d’entreprise