Commentary on the Judgment of the Supreme Court, Criminal Section III, No. 15231 of 2017: Responsibility of the Accountant and Induction into Error

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41-bis A.A. abbreviated trial abnormal act abuse abuse of office abuse of power abusive occupation abusive practice accidents accountability accounting accounting records acquittal act of property disposition active repentance administrative liability administrative sanctions administrator liability administrators adversarial system aggravated fraud aggravating factor aggravating factors alternative measures annulment annulment without referral anti-mafia law antisemitism apology of fascism appeal Appeal to the Supreme Court appointment of defense counsel archiving armed conflict arrest art. 452-bis article 127 article 133 of the penal code article 41-bis asset liability assistance attempted murder Attorney General attribution authority of the Prefect backdating banking law bankruptcy bankruptcy fraud bankruptcy law bankruptcy offenses bankruptcy trustee betting beyond a reasonable doubt building abuse building bonuses building law building offenses burden of pleading burden of proof carrying in a public place Cartabia reform case law Cassation causal link challenge child pornography child protection children's rights citizenship civil judgment civil law civil liability civil obligations civil party constitution civil trial cohabitation collective entities collector community service complaint complicity computer data computer devices concurrent sentences conditional suspension conditional suspension of sentence confiscation consent constitutional legitimacy contempt continuation of offenses continued offense continuity in executivis conversion of sentence corporate law corruption corruption of minors Court of Appeal Court of Cassation court of review cover-up Covid-19 crime crimes crimes art. 4-bis criminal action Criminal Association criminal code criminal conspiracy criminal justice criminal law criminal liability criminal procedural law criminal procedure criminal proceedings criminal review criminal trial culpability cultural heritage curator liability 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of prisoners road law robbery ruling ruling 14222 ruling 15625 ruling 15664 ruling 16045 ruling 16576/2023 ruling 16800 ruling 17211 ruling 17216 ruling 17320 ruling 17400 ruling 17973 ruling 2021 ruling 2022 ruling 36775 ruling 36918 ruling 36942 ruling 37131 ruling 37248 ruling 37350 ruling 37639 ruling 37751 ruling 37855 ruling 38511 ruling 38845 ruling 39243 ruling 39482 ruling 39548 ruling 39680 ruling 39711 ruling 40118 ruling 7760/2016 ruling no. 14792 ruling no. 17918 ruling no. 39481 safety safety measures security seizure self-defense sentence sentence 36945 sentence 37107 sentence no. 15704 sentence no. 38802 sentencing frameworks Sky ECC smoke bomb social danger social dangerousness social network special surveillance specific intent stalking standing standing to appeal start date statements statute of limitations statute of limitations for crimes subjective element substitute penalties substitute penalty substitute sanctions succession of criminal laws summons to trial supervisory obstacle support administrator support decree Supreme Court Supreme Court ruling Surveillance Court suspension of deadlines suspension of proceedings tax assessment tax assessments tax credit tax crimes tax debt tax documentation Tax Evasion tax fraud tax law Tax Liability tax offenses tax violations taxes teachers technical manager territorial jurisdiction terrorism testimonial evidence testimonies theft therapeutic custody torture totalitarian ideologies trafficking translation trial in absentia trusted defense attorney undue compensation undue influence unification of sentences unlawful acts unlawful data processing unlawfully received urban planning use of minors usury validation of arrest validity of evidence victim protection video chat violated rights virtual presence visual interviews vulnerability waiver waiver of mandate warning waste combustion waste management WhatsApp witness evidence witness examination worker training workplace accidents workplace injuries 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