The article presents the different jurisprudential opinions, illustrated with extracts from courts decisions, regarding the possibility of sentencing for concurrent criminal offences - of forgery and of fraud affecting the European Union's financial interests provided by Article 181 of Law no....

On November 14, 2013, Professor Dervan was called to testify before the United States House of Representatives' Committee on the Judiciary Over-Criminalization Task Force. Available here is his written testimony. In his written testimony, Professor Dervan examines the phenomenon of...

La version française de cet article peut être consultée au:"http://ssrn.com/abstract=2500362" http://ssrn.com/abstract=2500362 When Bill C-45 came into force in 2004, it introduced major modifications to the Canadian penal law system concerning the participatory liability of organizations for...

The landscape of the law of theft and fraud has changed drastically since the introduction of the Ghosh test in 1982. Looking beyond the problems 'intrinsic' to Ghosh, this paper examines the wider framework of theft and fraud. It highlights the conduct element of appropriation, fraud by abuse...

In the article, the author examines a number of criminal procedural errors made by the preliminary investigation or operational-search authorities during the pre-trial proceedings in criminal cases of fraud, as a result of which the author draws the appropriate conclusions of a theoretical and...