"L'abus de biens" is a specific offense in France. It is something like a misappropriation of corporate funds. This particular offense is punishedby French law which concerns companies. Jurisprudence in this matter is not clear. It is difficult to understand it. We tried to study clearly specifications of this infraction and institution of legal proceedings in case of misappropriation of corporate funds.
DELGA, J. (2001). L'abus de biens au regard de la loi du 24 juillet 1966. Gazette du Palais, pp. 24-32.