Habib Al Quraishi – Lawyer
Introduction:
The crime of embezzlement of public funds from crimes that are mostly committed on public funds, primarily an assault on community funds earmarked for either productive projects or free services for the public benefit of all, is a crime that harms the public interest and is focused on state funds.
This crime was not particularly significant in Iraq before the application of the socialist system, which was built based on long-term interference in the lives of individuals, represented by an expansion of the public sector and the establishment of untold public facilities with the consequent increase in the number of employees and others.
Since the offense of embezzlement of public funds in its various forms is committed only by an employee or a similar person, So our selection to study this crime is related to the importance of the interests it has. and related to the abuse of the power of the staff member associated with the public office, as any deviation or neglect of those interests would affect the integrity of the socialist system itself.
Our selection was due to the lack of such a study in the Iraqi Law Library. Iraqi jurisprudence has never paid any attention to this crime, despite its importance, fertility, and accuracy.
Research methodology:
I found that I divide the research into a historical look in which we address the research of the crime of embezzlement of public funds in old laws, then I divide the research into five doors and a conclusion.
Section I:
We discuss the notion of embezzlement in its general sense, the offense of embezzlement of public funds, the reason for criminalizing them, and the various common provisions.
Section II:
We discuss the elements of the crime of embezzlement of public funds.
Section III:
We discuss the legal regime for the crime of embezzlement of public funds.
Section IV:
We deal with the comparison of the crime of embezzlement of public funds with the crime of theft, breach of trust, and fraud.
Section V:
We look into the penalty for embezzlement of public funds, and we look at the penalty for the crime in its aggravated and lenient form. Then we look at the refund of the embezzled money and the impact of both the death of the accused and the issuance of a general or special amnesty. the offense of embezzlement removal from office and the effect of the stay on removal.
