القواعد الضابطة لتجريم توزيع الأرباح الصورية

الملخص EN

The right to profits is one of the fundamental rights of the shareholder as a partner in the company, since the latter aims to make profits with a view to distributing them to the shareholders.

and if it has made a profit in some years, in other years it may incur a loss, which leads to an overstatement of assets or the withholding of certain liabilities by the board of directors in order to distribute them to shareholders.

in the form of fictitious profits.

the offense of distributing fictitious profits represents a direct attack on the company's capital, in addition to reducing the general guarantee of creditors.

shareholders and third parties are deceived in order to deal with the company, so they resort to underwriting within the company, many banks are tricked into granting loans, and this deception is then quickly exposed, this shows the inability of the company to fulfill its obligations.