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)

The offense of fraudulent organization of insolvency to evade a conviction targets all definitive property-based convictions (condamnation patrimoniale) , even those subsequent to the incriminated actions , imposed by criminal courts and encompasses convictions of both criminal and civil nature, such as the awarding of damages . This is not the case for personal judicial liquidation by a court app …

Material element

The offense of fraudulent organization of insolvency to evade a conviction targets all definitive property-based convictions (condamnation patrimoniale) , even those subsequent to the incriminated actions , imposed by criminal courts and encompasses convictions of both criminal and civil nature, such as the awarding of damages . This is not the case for personal judicial liquidation by a court applying the local  law of the Alsace-Moselle region  or the act of granting a shared donation to one's children involving almost all shares of family real estate companies, with the alleged aim of shielding part of one's assets from creditors .

Contractual matters are excluded from the scope of the decisions aimed at characterizing the offense of fraudulent organization of insolvency . This exclusion was not considered by the Court of Cassation to be contrary to the Constitution, as by restricting this offense to the case of the sole debtor in tort, quasi-tort, or maintenance matters, the legislator limited the protection of the offense to creditors who cannot protect themselves, by arranging guarantees, against the insolvency of their debtor . Thus, the non-payment of a judgment arising from a contractual claim cannot lead to a conviction for fraudulent organization of insolvency.

The offense of fraudulent organization of insolvency is only established when the acts in question are intended to organize or worsen the insolvency of their perpetrator .

Thus, the transfer of brokerage and wealth management firms to a company created by the defendant's partner, after the declaration of total cessation of his activity, for a price much lower than their real value , the act of proclaiming his intention not to execute a judgment, having movable and immovable assets residing in his undivided share of his father's estate consisting of the bare ownership of a plot of land, not declaring any income to the tax administration for a long period, receiving a significant sum as a regional councilor for five years, having bank accounts whose analysis reveals significant unjustified credits, having revenues of undetermined origin revealing hidden activities, whose clandestine nature confirms public allegations , reducing his resources and increasing his debts by giving up a salaried job  or the reduction of an estate through a donation made to one of his children involving a building, the only seizable asset of this estate, while the defendant was certain of his referral to a court of assizes at the date of the donation  constitute as many maneuvers to fraudulently organize his insolvency.

On the other hand, the concealment of income should not be confused with the non-disclosure of it: the failure to spontaneously provide information on the extent of one's assets, as well as the omission to respond to the summons of the civil party addressed within the framework of a civil procedure , the act of providing an incorrect address without disappearing or making one's assets disappear  or remaining silent about an asset element and undervaluing another  does not constitute fraudulent concealment, as long as these acts have no effect on solvency.

Cass. crim., 17 February 2016, LawLex202200001683JBJ.

Cass. crim., 23 August 1994, LawLex202200001695JBJ.

Cass. crim., 25 November 1992, LawLex202200001707JBJ.

Cass. crim., 9 September 2020, LawLex202200005366JBJ.

Cass. crim., 8 March 2017, LawLex202200001696JBJ.

Cass. crim., 27 June 2012, LawLex202200001684JBJ.

Cass. crim., 9 February 2022, LawLex202200002234JBJ.

Cass. crim., 6 October 2010, LawLex202300013639JBJ.

Cass. crim., 3 May 2001, LawLex202200001706JBJ.

Cass. crim., 3 May 2001, LawLex202200001706JBJ; 1 February 1990, LawLex202200001694JBJ.

White Collar Crime (en cours)

85. Material element

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

85. Material element

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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