Forgery and use of false documents
Forgery and use of false documents
The crimes of forgery and use of false documents are described in Article 193 of the Criminal Code and the articles that follow.
The crime must be committed with fraudulent intent. The fraudulent intent consists in the intention to unlawfully benefit oneself or others. The intent to harm is the desire to cause harm to a third party.
Second, it must be a writing that is protected by law. It must be a writing sensu stricto in which a thought that has a legal bearing is expressed and imposed on the public faith.
Third, there must be a falsification of the truth in a manner defined by law. The falsification can occur in two ways. Either the writing itself, the instrument must be tainted. This is the material falsity. Either the deed or fact established in the writing does not correspond to the truth while the instrument remains materially untouched. This refers to an intellectual falsity.
Finally, the truth statement must produce a detriment. A possible or eventual prejudice is sufficient. Also, the possibility of the harm must exist at the time of the falsity. The prejudice may be either material or moral and may concern public or private interests.
If any of these components are not met, you cannot be convicted of the crime of forgery. We will thoroughly test each condition against the factual constellation of your case.
A falsification of truth through data manipulation involves the deletion, modification or entry of data in an information technology system that is stored, processed or transmitted through an information technology system.
It also involves changing data in an information technology system by a technological means and changing the legal scope of such data.
The more specific form of falsification of financial statements is described in Article 127 of the Companies Code.
Financial statements consist of three different components: the balance sheet, income statement and notes. Forgery and use of false documents in financial statements applies to the falsification of any of these documents.
The crime of falsifying financial statements frames the with fraudulent intent or intent to damage in the financial statements of a company.
This can be done through:
- False signatures to be placed
- By imitating signatures or writings
- By retrospectively including agreements in the financial statements
- By additions of statements that aim at falsification
- ...
The use of false documents in financial statements simply frames the use of these falsified financial statements.
Penalties following a forgery or use of false documents range from incarcerations of five years to 15 years.
As for the more specific form of falsification of financial statements and the use of false financial statements, any person can also be criminalized. Yet, there are some individuals who are highly targeted since they are in charge of preparing and controlling these documents, namely the members of the board of directors and auditors.
These crimes are punishable by a fine of 26 euros to 2,000 euros and by imprisonment for five to 10 years.
The amounts of this fine have yet to be multiplied by the opdeciemen. Currently, the opdeciemen are equal to 8 (fine amount x8).
These provisions apply only from the time the financial statements are made available for inspection by the partners.
In practice, prison sentences are converted to correctional imprisonment, which can be up to a maximum of five years. In addition to the fine and imprisonment imposed, a professional ban may also be imposed.
