Section 4: Designation of tax officials responsible for carrying out certain judicial police duties

The syllabus for the technical examination is as follows:

Criminal procedure

Public prosecution and civil action: general concepts.

Authorities invested by law with judicial police missions:

- the judicial police;

- the public prosecutor;

- the investigating magistrate.

Investigations, identity checks:

- legal frameworks;

- identity checks, verifications and records.

Investigation:

- first and second instance;

- judicial supervision and pre-trial detention;

- letters rogatory.

Specific procedures:

- international mutual legal assistance;

- general notions on the seizure and recovery of criminal assets;

- the procedure applicable to organised crime and delinquency.

Criminal procedure applicable to minors.

Supervision of the judicial police.

Judicial warrants.

Trial courts.

General criminal law

Criminal law:

- general principles;

- application of criminal law in time and space.

Criminal offences:

- classification of offences;

- constituent elements of an offence;

- aggravating circumstances.

Criminal liability:

- general provisions: attempt, co-action and complicity;

- criminal liability of legal entities;

- grounds for non-liability or mitigation of liability.

Penalties:

- legal classification;

- concurrence of offences;

- repeat offences;

- repetition of offences.

Special criminal law

Crimes against property:

- fraud and related offences;

- embezzlement : breach of trust, misappropriation of pledges or seized objects, fraudulent organisation of insolvency;

- handling stolen goods and related offences;

- money laundering;

- attacks on automated data processing systems.

Participation in a criminal association.

Breaches of public trust: forgery and use of forgeries, identity theft, falsification of authority marks.

General concepts relating to probity.

Criminal company law: misuse of corporate assets, bankruptcy, distribution of fictitious dividends, presentation of false balance sheets, overvaluation of contributions, illegal practice of the profession of banker.

Criminal tax law: tax fraud and accounting offences.

Contempt and rebellion.

Public liberties

General introduction to public liberties.

Individual freedoms and privacy: safety, freedom to come and go; respect for privacy, home and correspondence; respect for the individual and anti-discrimination laws.