المستفيد المباشر من الغش في القانون الجنائي الجمركي : دراسة مقارنة

Abstract EN

Summary: The criminal law of customs has always been characterized by an indisputable particularism as regards participation in the customs offense.

A particularism that appears in a very clear way in the precision of the different categories of those considered as the authors of the offense, or those considered as accomplices.

As regards complicity in customs offenses, the accomplice may have taken a different concept from that known in the general rules of ordinary criminal law, which justifies the emergence of a theory of "special customs complicity", according to which, the accomplice is not only the person who assists or assists the author in the preparation or execution of the offense, but also the one who helps the author later in the execution of this offense.

Moreover, complicity in customs matters is of a material nature, since no intention or fault is in principle required of the accomplice, unless otherwise provided.

The Customs special complicity is based on the interest that the accomplice could derive from the offense, which is why it is also understood as the "theory of the interest of fraud".

This interest can sometimes be direct, sometimes indirect.

This study will be devoted only to the person concerned directly to fraud, and this through a comparison between Algerian law and French law.