About the special signs in the subject of the crime of embezzlement

Abstract

Embezzlement is a crime belonging to group of corruption-related crimes, with special signs that the subject is a person holding positions and powers in agencies, organizations inside and outside the State. Recently, the practice of criminalizing embezzlement has many different application points of view, due to the extension of the scope of the subjects to the non-state sector. The article provides more scientific arguments to clarify the special signs in the subject of this crime, thereby supports law enforcement officers to properly apply regulations related to this crime.