NCJ Number
32078
Journal
Revue de droit penal et de criminologie Volume: 56 Issue: 2 Dated: (NOVEMBER 1975) Pages: 129-140
Date Published
1975
Length
12 pages
Annotation
REPORT ON A STUDY OF 850 CRIMINAL RECORDS OF WEST GERMAN SUBSIDY FRAUD OFFENDERS, QUESTIONNAIRES COMPLETED BY 214 POTENTIAL SUBSIDY FRAUD OFFENDERS (BUSINESSMEN) AND A CONSIDERABLE NUMBER OF RELATED DOCUMENTS.
Abstract
THE WEST GERMAN GOVERNMENT GRANTS SOME 28,000,000,000 MARKS WORTH OF INDIRECT SUBSIDIES (RATE REDUCTIONS, TAX ADVANTAGES, ETC.) AND 11,000,000,000 MARKS WORTH OF DIRECT SUBSIDIES (USUALLY IN THE FORM OF GRANTS OF CAPITAL) PER YEAR. THERE ARE SOME PROFESSIONAL SUBSIDY FRAUD OFFENDERS OPERATING IN THE INVESTMENT AND CREDIT FIELDS, BUT MOST SUBSIDY FRAUD IS PERPETRATED BY OCCASIONAL OR OPPORTUNISTIC OFFENDERS. A NEW PROVISION IS TO BE INTRODUCED INTO THE WEST GERMAN CRIMINAL CODE SUBJECTING TO IMPRISONMENT OF UP TO 5 YEARS ANYONE WHO KNOWINGLY OR NEGLIGENTLY SUBMITS INACCURATE OR INCOMPLETE INFORMATION TO THE AUTHORITIES WHO GRANT SUBSIDIES IN REGARD TO MATTERS WHICH MIGHT RESULT IN HIS OBTAINING SUCH A SUBSIDY. --IN FRENCH