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 441-1 of the Criminal Code, forgery consists of altering the truth, in any way whatsoever, in a document constituting legal evidence . Thus, an invoice intended to demonstrate the reality and transparency of commercial transaction constitutes a forgery when it includes sales prices that do not correspond to the reality of the transactions and reports non-existent services . The …

Definition

Pursuant to Article 441-1 of the Criminal Code, forgery consists of altering the truth, in any way whatsoever, in a document constituting legal evidence . Thus, an invoice intended to demonstrate the reality and transparency of commercial transaction constitutes a forgery when it includes sales prices that do not correspond to the reality of the transactions and reports non-existent services . The distortion must be substantial , and cannot be inferred from the irregularity or illegality of the documents in question .

The alteration of the truth is accomplished by any means whatsoever. It can result from a positive act but also from an omission. In most cases, it takes the form of a positive act, such as the fabrication of a document , the insertion of false statements , or the forging of a signature . The Court of Cassation, however, acknowledges that omission can also characterize the materiality of the offense. This is the case with the deliberate omission of certain entries in a company's accounts  or an asset in the inventory prepared by a curator and submitted to a guardianship judge (juge des tutelles) .

Similarly, the alteration can affect both the form of the medium (material falsification) and its content (intellectual fraud).

Cass. crim., 5 November 1998, No 97-83.170, LawLex202200008476JBJ; 19 September 1995, No 94-85.353, LawLex202300003309JBJ, which specifies that the invoice, which does not inherently have this character, constitutes a document with legal standing once it is accepted by its recipient; 27 January 1992, LawLex202300003191JBJ; 26 February 1990, LawLex202300003193JBJ, for a fictitious lease.

Cass. crim., 25 June 2008, No 07-80.261, LawLex200800001569JBJ. See also, Judicial Court Clermont-Ferrand, 25 April 2007, LawLex201000001118JBJ, for handwritten notes intended to provide details on the nature of the operations billed that were not included on the invoice actually sent to the supplier; CA Rennes, 21 December 2006, LawLex200700000477JBJ, for order confirmation letters and commercial cooperation documents intended for the issuance of false credit invoices and the increase of prices on them.

Cass. crim., 1 April 2020, LawLex202200010288JBJ, which emphasizes that a mention that does not concern the substance of a document does not allow for the characterization of the offense of forgery, which requires, to be characterized, an alteration of the truth concerning a substantial mention of the document alleged to be forged.

Cass. crim., 27 January 1992, LawLex202300003191JBJ; 23 January 1997, LawLex202300006712JBJ.

Cass. crim., 16 November 1995, LawLex202300003312JBJ; 20 May 2009, LawLex202300003196JBJ; 23 May 2007, LawLex202200010746JBJ.

Cass. crim., 14 May 1990, LawLex202300003194JBJ; 21 September 1994, LawLex202100002004JBJ; 27 March 1996, LawLex202200010499JBJ

Cass. crim., 5 January 1971, LawLex202200010706JBJ; 2 October 2001, LawLex202300003192JBJ.

Cass. crim., 25 January 1982, LawLex202200010753JBJ.

Cass. crim., 5 February 2008, LawLex202200010287JBJ.

White Collar Crime (en cours)

158. Definition

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

158. Definition

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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