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 Court of Cassation considered that the new interpretation established in its judgment of 25 November 2020 constitutes a substantial reversal of case law and that the principle of foreseeability precludes its application to mergers prior to its decision . In order to respect the principle of legal certainty, the Court of Cassation specified that the reversal would only apply to merger operations concluded after 25 November 2020, except in cases of fraudulent evasion of the law, that is, when the merger was decided with the intention of allowing the absorbed company to escape criminal prosecution .

Cass. crim., 25 November 2020, LawLex202200001375JBJ.

For an application, See Cass. crim., 13 April 2022, LawLex202200002127JBJ.

Temporal limit

9. Temporal limit