9. Glossary

Abuse of corporate assets

Abuse of corporate assets, sometimes referred to as internal fraud, is an offence in which the director of a commercial company, or one of his or her employees, knowingly uses the company's assets, credit, powers or votes for direct or indirect personal gain. The penalty under the French Penal Code is five years' imprisonment and a fine of 375,000 euros, possibly accompanied by a temporary ban on the convicted executive from exercising professional or corporate functions.

Breach of trust

Breach of trust is when a person to whom money or property has been entrusted diverts the use of this property to his or her own benefit or for fraudulent purposes. The victim can lodge a complaint and claim compensation for damages. The extent of the sanction depends on the vulnerability of the victim and...

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Bibliography

(1) - BELMA (O.), DUFOUR (N.) - La diversité des stratégies de lutte anti-fraude. - Face au risque, n° 524, p. 30-32 (2016).
(2) - DUFOUR (N.) - Former à la détection et à la prévention des risques de fraude. Le cas des complémentaires...

Regulations

Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such data.

Regulation of the European Parliament and of the Council laying down harmonized rules on artificial intelligence (artificial intelligence legislation) and amending certain Union legislative acts,...