Understanding German Criminal Fraud Law in the Context of the Corona Pandemic
Explore the intricacies of German criminal fraud law, particularly in the current Corona pandemic situation. Delve into the objective and subjective elements of the offense, characteristics of fraud, and subsidy fraud, along with detailed discussions on deception, error, disposition of property, and pecuniary loss.
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Introduction to German criminal fraud law and its application in the Corona pandemic Dr. Eva Rulands / University of Cologne
Section 263 Criminal Code Section 264 Criminal Code I. Objective elements of crime I. Objective elements of crime 1. Deception 1. Subsidy 2. Error 2. Fact relevant to the subsidy 3.Disposition of property 3. Subsidy procedure 4. (Only) Deception over 2. 4. Pecuniary loss II. Subjective elements of crime II. Subjective elements of crime 1. ( normal ) Intent or 1. ( normal ) Intent 2. Recklessness 2. Intention to enrich 3. Objective illegality of the advantage 4. Substance equality III. Illegality and guilt in general IV.Resignation III. Illegality and guilt in general Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Content I. Characteristics of the offence of fraud II. Fraud in the pandemic III. Characteristics of the offence of subsidy fraud IV. Subsidy fraud in the pandemic Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Objective elements of the offence: Deception Pretense of false facts or distortion or suppression of true facts In any case: Communicative relationship! Forms of deception: explicit deception, implied deception and deception by omission Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Objective elements of the offence: Error Misconception about facts Only humans can err P: Victim has doubts Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Objective elements of the offence: Disposition of property Defined as a voluntary action, tolerate or omission, which has a direct effect on the reduction of assets Unwritten element of the offence Serves to distinguish between fraud and theft Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Objective elements of the offence: Pecuniary loss Overall balancing: Comparison between the assets before and after the disposition Prerequisite: No equivalent No protection of the freedom of disposition by the offence of fraud P: Damage-like endangerment of assets Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Subjective elements of the offence Four-step examination: 1. Intent with regard to all objective elements 2. Intention to enrich 3. Objective illegality of the enrichment 4. Substance equality Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Criminological data Clear-up rate at about 74 percent High number of unreported cases 2020: 73 percent of the offences committed with the "internet" were fraud offences Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Fraud in the Corona Pandemic: Private Property Fake Shops Offenders posed as infected related (variation of the so-called grandchildren's trick) Testing at the frontdoor Corona Vaccine telesales Corona card Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Fraud in the Corona Pandemic: State Property Subject Bridging aid for businesses and self-employed Financial support for solo self-employed persons and freelancers Nationwide assistance programs for families and socially vulnerable Criminogenic structures: Primarily in the area of business promotion and support for self-employed False statements when applying for support Corona emergency aid was used for private purposes Risk evaluation: Unbureaucratic payment without verification Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Applicable law: Subsidy fraud Section 264 Criminal Code 31.12.2020: About 14.000 criminal proceedings initiated (Corona emergency aid for self-employed and small businesses) Damages of more than 150 million euros Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Section 263 Criminal Code Section 264 Criminal Code I. Objective elements of crime I. Objective elements of crime 1. Deception 1. Subsidy 2. Error 2. Fact relevant to the subsidy 3.Disposition of property 3. Subsidy procedure 4. (Only) Deception over 2. 4. Pecuniary loss II. Subjective elements of crime II. Subjective elements of crime 1. ( normal ) Intent or 1. ( normal ) Intent 2. Recklessness 2. Intention to enrich 3. Objective illegality of the advantage 4. Substance equality III. Illegality and guilt in general IV.Resignation III. Illegality and guilt in general Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Subsidy fraud Relevant behavior Incorrect or incomplete statements about subsidy-relevant facts during the subsidy procedure Improper Use of subsidies Hide of facts relevant to the subsidy Decisive: Fact must be relevant to subsidy! Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Subsidy fraud Subjective elements of Crime No intent required Recklessness sufficient Resignation possible Conclusion: Much easier to be prosecuted for subsidy fraud than for normal fraud! Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Fraud protection of the EU's financial interests No separate treatment of the EU s financial interests Level of protection depends on the overall state of criminal law and its practical implementation Positive outlook: Jurisdiction s case groups Widely differentiated fraud dogmatics Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
Thank you for your attention. Institut / Lehrstuhl / Abteilung | Fakult t / Dezernat | Titel, Vorname, Nachname | 05.10.2024
