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White Collar Crime (en cours)

Auteur : Louis Vogel

Sommaire de l’ouvrage
  • Introduction

  • Part 2: Types of offenses

    • Title 1: Violation of Criminal Code

      • Chapter 1: Complicity in crimes against humanity

      • Chapter 12: Misappropriation by public official (concussion)

        • Section 1: Scope ratione personae

        • Section 2: Material element

          • I: Undue receipt or receipt exceeding what is due

          • II: Unjustified exemption or deductible

        • Section 3: Moral element

        • Section 4: Repression

112. Unjustified exemption or deductible

1 minute de lecture

The second form concussion involves granting, in any form and for any reason, an exemption or waiver of public duties, contributions, taxes, or levies, in violation of legal or regulatory provisions. In this case, the corruption is characterized by the unlawful advantage granted, regardless of its form. Indeed, the form of the exemption is irrelevant since it is its illegal nature that is exclusiv …

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Décisions

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