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)

Money laundering, an after-the-fact offense (infraction de conséquence), requires not only the existence of a prior crime or offense  but also the establishment of all its constitutive elements . Thus, in cases of laundering of tax fraud, the trial courts must characterize the original offense that generated the laundered sums and not merely refer to the failure to declare the funds to customs aut …

Original offense

Money laundering, an after-the-fact offense (infraction de conséquence), requires not only the existence of a prior crime or offense  but also the establishment of all its constitutive elements . Thus, in cases of laundering of tax fraud, the trial courts must characterize the original offense that generated the laundered sums and not merely refer to the failure to declare the funds to customs authorities during their transfer . Indeed, the existence of assets or funds, products of the principal offense, must be established . However, the proceeds of the offense do not need to be quantified .

An offense resulting from the principal offense, money laundering nonetheless constitutes a distinct and autonomous act, even if it can be carried out by the perpetrator of this offense . Indeed, the Criminal Chamber acknowledges the compatibility between the classifications of money laundering and the original offense with respect to the same defendant and allows for the prosecution of self-laundering: the involvement in the concealment, placement, or conversion of sums produced by one's own illicit activity . Thus, a person is guilty of money laundering, without infringing the non bis in idem rule , if they assist in a financial operation involving the direct or indirect proceeds of offenses such as illegal work and tax fraud , or abuse of weakness, which they themselves have committed .

If the existence of an original offense must be established, it is nevertheless not required that proceedings have been previously initiated, that a conviction has been pronounced for the crime or offense that allowed the laundered money to be obtained , that the perpetrator of the original offense is identified, or that the circumstances of the commission have been determined .

It may involve offenses against persons, such as abuse of weakness: Cass. crim., 30 January 2019, LawLex202300001313JBJ.

Cass. crim., 25 June 2003, LawLex202200006827JBJ; Cass. crim., 7 April 2004, LawLex202200006655JBJ; 20 February 2008, LawLex202200006658JBJ; 18 March 2020, LawLex202200009912JBJ.

Cass. crim., 20 February 2008, LawLex202200006658JBJ, for a lack of characterization of tax fraud; Cass. crim., 18 March 2020, LawLex202200009912JBJ.

Cass. crim., 4 December 2019, LawLex202200006829JBJ, concerning the offense of money laundering by concealing sums from undeclared professional activities and tax fraud.

Cass. crim., 18 March 2020, LawLex202200009912JBJ.

Cass.crim, 15 September 2021, LawLex202300001310JBJ; 7 April 2004, LawLex202200006655JBJ.

Cass. crim., 12 June 2019, LawLex201900000832JBJ.

Cass. crim., 2 June 2010, LawLex202200009916JBJ; 14 June 2017, LawLex202300001368JBJ; 17 January 2018, LawLex202200006987JBJ; 27 March 2018, LawLex202200007440JBJ; 30 January 2019, LawLex202300001313JBJ; CJEU Case C-790/19 Parchetul de pe lângă Tribunalul Braşov, 2nd ch., 2 September 2021, LawLex202500014242JBJ,

Cass. crim., 14 January 2004, LawLex202200006828JBJ; 20 February 2008, LawLex202200006658JBJ; 2 June 2010, LawLex202200009916JBJ; 30 October 2013, LawLex202300001373JBJ; 9 December 2015, LawLex202200007025JBJ. See also: inadmissibility of the question of consitutionality (QPC) concerning the judicial interpretation admitting the application of Article 324-1 of the Criminal Code to the perpetrator of the original offense: Cass. crim., 27 March 2013, LawLex202300001372JBJ; 16 September 2015, LawLex202200006982JBJ; CJEU Case C-790/19 Parchetul de pe lângă Tribunalul Braşov, 2nd ch., 2 September 2021, LawLex202500014242JBJ, specifying that the offense of “self-laundering” is not contrary to EU law; 13 September 2023, LawLex202400005249JBJ.

Cass. crim., 17 January 2018, LawLex202200006987JBJ.

Cass. crim., 14 January 2004, LawLex202200006828JBJ; 10 May 2005, LawLex202300001455JBJ; 2 June 2010, LawLex202200009916JBJ; 16 September 2015, LawLex202200006982JBJ.

Cass. crim 30 January 2019, LawLex202300001313JBJ.

White Collar Crime (en cours)

102. Original offense

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

102. Original offense

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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