Offense of involvement in fraudulent act during fulfillment of obligations

In the Turkish Criminal Code numbered 5237, offences related to tender were organized under two headings and an independent offence type for the contracting process was introduced for the first time. The crime of Involvement in Fraudulent Act during Fulfillment of Obligations regulated in Article 236 of the Turkish Criminal Code is very comprehensive in terms of public expenditures, while it is regulated as an offence with alternative acts. The expression of involving in fraudulent, consisting the actus Reus, is embodied with the alternative acts in the article. Cooperatives and public interest associations are also included in the scope of the offense. The common point of alternative acts is fraud. The fact that the fraud element is also required for occurring of this offence has caused to an important similarity between the offense of fraud and this crime. For this reason, it is very important to determine the subject of the crime. In terms of offense of involvement in fraudulent act during fulfillment of obligations, it might be possible to determine who the perpetrator can be after the outcome of what should be understood from the expressions of delivery and acceptance. The fact that the expressions of delivery and acceptance are not included uniformly in the alternative acts have different consequences for the determination of the perpetrator and the application of the participation provisions. In spite of the comprehensive structure of the crime, this situation leads to the fact that different types of offenses come to the fore in terms of some acts which are involvement in fraudulent acts during fulfillment of obligations. The joinder relation of offenses between the offense of involvement in fraudulent acts during fulfillment of obligations, which also includes the regulation of real joinder of offenses in the case of providing benefit of the persons in charge, and other offenses, which can be committed by public officials, is also very important.