Embezzlement (Art. 314)
Embezzlement arises when a public official or person in charge of a public service, having possession or availability of money or other movable property belonging to others by reason of their office or service, appropriates it. The offence protects the financial integrity of the public administration and the proper exercise of public functions, punishing the distorted use of assets or resources held by the public official by reason of their functions.
The Offence of Embezzlement (Article 314 Criminal Code)
Embezzlement arises when a public official or person in charge of a public service, having possession or availability of money or other movable property belonging to others by reason of their office or service, appropriates it. The offence protects the financial integrity of the public administration and the proper exercise of public functions, punishing the distorted use of assets or resources held by the public official by reason of their functions.
Defence method
The defence is based on the reconstruction of the methods of managing public resources and the analysis of the functions actually exercised by the acting party, in order to verify the actual existence of the prerequisites of qualified possession and appropriative conduct. In corporate criminal law, particular importance is given to the distinction between administrative or managerial irregularities and conduct actually capable of constituting criminal liability.
Approfondimenti correlati
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