The existence of reasonable grounds to suspect the commission or attempted commission of an offence, which may justify an identity check under Article 78-2 of the Code of Criminal Procedure, is not in itself sufficient to establish a situation of flagrante delicto. Whether conducted for administrative policing or criminal investigative purposes, an identity check raises […]
Criminal tax prosecutions and convictions overwhelmingly concern the general offence of tax fraud and the laundering of its proceeds. Yet it is difficult to discern any coherent approach to punishment. On the contrary, the overlapping interventions of legislators and courts perpetuate confusion: sometimes these offences follow a common regime, to the point of becoming interchangeable,
The decision discussed here provides several useful clarifications concerning the scope of the AMF Enforcement Committee’s enforcement jurisdiction, insider dealing infringements and the dissemination of inaccurate, imprecise or misleading information. Having clarified the basis for its action, the Committee considers the assessment of an insider dealing infringement potentially committed by an issuer under a share
