Facts
The case concerns an individual, X., who was found guilty of several offenses, including theft, fraud, violence, narcotics offenses, and firearms offenses. The Public Prosecutor's Office of the canton of Basel-Country appealed against X.'s acquittal on the charges of forgery in securities. The SCC was seized of the case.
The facts revealed that X. had created fake return invoices using original invoices, which he had modified to obtain undue refunds. The issue in dispute concerned the competition between the offenses of forgery in securities and aggravated fraud.
Considerations
The SCC examined the issue of competition between the offenses of forgery in securities and aggravated fraud. It considered that, according to case law and doctrine, there is real competition between these two offenses when a forgery in securities is used to commit aggravated fraud.
The SCC also examined the constituent elements of the offense of forgery in securities and found that X. had indeed committed this offense by creating and using fake return invoices. It also considered that the offense of forgery in…