Criminal Case Topics

Cases involving alleged offences against public funds require a detailed understanding of the applicable laws and the evidence in each case. They may involve allegations of intentional or negligent damage to public funds; embezzlement or misappropriation; facilitating the misappropriation of public funds; unlawful gain or enabling another person to obtain such gain; and offences involving the funds of joint-stock companies.

Mohamed Ezzat Law Firm, which specialises in this area, represents clients in such cases, addressing the legal and technical issues raised by the particular allegations and evidence.

The firm represents clients accused of forging official or private documents or knowingly using forged documents. Allegations may concern material forgery, such as altering a document by deletion, addition, imitation or fabrication, or intellectual forgery, involving the recording of false information in a document by a person authorised to prepare it.

The defence examines the alleged conduct and the elements of the offence, including the issue of harm where relevant. It may also involve challenging forensic examination reports and assessing whether the evidence establishes that the accused knew the document was forged and intended to use it.

The firm also represents clients in cases involving the counterfeiting or falsification of banknotes or coins, and the knowing possession, circulation or use of counterfeit currency. The defence may include examining technical reports on the seized currency, the circumstances in which it was found, and the evidence concerning the accused’s knowledge and intent.

Bribery is among the most serious offences affecting public office. The Penal Code addresses bribery by public officials and those treated as such, and also penalises offering a bribe, acting as an intermediary, and trading in influence. Most of these cases rest on recordings, investigations and arrests in flagrante delicto, so examining the lawfulness and scope of the authorisation to record and arrest, and how it was carried out, is often central to the defence. This goes alongside examining whether the elements of the offence are met, the status of the accused, and whether the act requested fell within their official duties.

The briber or intermediary may be exempted from penalty if they report the offence to the authorities or confess to it, which makes a careful early assessment of their legal position essential.

The firm specialises in defence work in this type of offence, which demands particular technical and legal skill, whether acting for the public official, the briber or the intermediary.

Money-laundering allegations concern dealings with funds or assets alleged to be proceeds of a predicate offence, where the accused is alleged to have acted with the knowledge and intent required by law, such as concealing or disguising their illicit source or nature. Such allegations may arise alongside investigations involving public funds, bribery, foreign-currency transactions or tax offences, provided the legal requirements are met. They may also lead to measures affecting assets where authorised by law.

The firm examines the alleged predicate offence and the evidence linking the funds to it, traces the transactions in question, and reviews banking records and documents relied on to establish the funds’ legitimate source. Where appropriate, it works with accounting specialists to analyse financial investigation reports and challenge their methodology, evidence or conclusions.

Cases involving alleged offences against persons or property can have serious consequences for a defendant’s liberty and future. The potential penalty depends on the charge and the circumstances of the case. The firm represents clients accused of intentional or negligent homicide, attempted offences, assault resulting in death or permanent disability, and other forms of assault or wounding.

The firm also represents clients accused of offences against property, including fraud, breach of trust, theft and issuing cheques without sufficient funds.

Depending on the case, the defence may involve examining forensic medicine and criminal-laboratory reports, testing the reliability of prosecution witnesses, and analysing inconsistencies between witness testimony and technical evidence.

Customs-smuggling cases may involve allegations beyond the customs offence itself, including evasion of customs duties or taxes, forgery of documents, invoices, certificates of origin or customs declarations, or bribery involving officials at ports or customs authorities.

These cases often concern companies engaged in import, export and international trade, and may affect their officers, managers and business operations. Their defence may therefore require careful analysis of customs, tax and foreign-currency legislation, together with any related allegations involving public funds, forgery or bribery.

The firm represents clients in customs-smuggling cases and related proceedings, examining the evidence and the legal basis for each allegation.

Tax-evasion cases may concern different taxes, including income tax on commercial or industrial profits, value-added tax and real-estate tax. Allegations may involve inaccurate tax returns, concealing all or part of a taxable activity, issuing sham invoices or documents, or collecting tax from consumers without remitting it to the Tax Authority.

A defence may require detailed analysis of the applicable tax rules and procedures, the accounting basis for the Tax Authority’s assessment, and the audit or expert reports relied on in the case. Where appropriate, the firm works with specialised chartered accountants to review the accounting evidence and identify potential errors. It also considers any settlement procedures available under the law at the relevant stage, where doing so serves the client’s interests.

The firm represents clients in narcotics cases involving allegations such as importing or smuggling narcotics, trafficking, possession with intent to supply or for personal use, possession without a specified purpose, cultivating narcotic plants, or drug use.

The defence addresses both procedural and substantive issues. Depending on the case, it may examine the circumstances of the arrest and search, the grounds and validity of any Public Prosecution warrant, allegations of flagrante delicto, and the handling, sealing, weighing and analysis of seized substances. It also assesses the evidence concerning the alleged offence, the accused’s role and the required mental element. The firm’s objective is to develop the strongest defence supported by the case record and pursue the most favourable outcome available under the law.

The Central Bank and Banking Sector Law No. 194 of 2020 regulates foreign-currency dealing and restricts certain activities to licensed entities. Among the best-known offences under this law, and the most widespread in recent times, are offences involving trading in foreign currency. Depending on the alleged conduct and evidence, unauthorised dealing may result in criminal penalties, including imprisonment, fines or confiscation.

The firm represents clients in these cases from the investigation stage before the Public Prosecution through trial and judgment. Its work may include examining the lawfulness of arrest and search procedures, assessing the basis of the investigation, analysing relevant documents and money transfers, and determining whether the evidence establishes the offence charged.

The law also prohibits issuing, trading in or promoting cryptocurrencies, or creating or operating platforms for trading them, without a licence from the Central Bank’s Board of Directors. These cases may require analysis of digital assets, electronic wallets, trading platforms and transaction records. Where appropriate, the firm works with technical specialists to examine digital evidence, assess technical reports, and consider whether the wallets and transactions are attributable to the accused and whether the alleged activity falls within the offence charged.

The Capital Market Law regulates securities activity and prohibits conduct that undermines market integrity or investor confidence. Relevant allegations may include manipulating securities prices or trading volumes, using undisclosed inside information, publishing false or misleading information likely to affect prices, submitting materially false or incomplete information in prospectuses or financial reports, and conducting regulated securities activities without a licence.

The firm represents clients in capital-market cases. These matters may require a detailed understanding of securities trading, disclosure requirements and market practices, together with careful analysis of trading data and reports issued by the Financial Regulatory Authority.

The Law on the Protection of Competition and the Prohibition of Monopolistic Practices aims to protect competition in the market. It prohibits certain agreements between competitors, including agreements to fix prices, divide markets, coordinate bids, or restrict production or distribution. It also addresses abuse of a dominant position and establishes notification and approval requirements for certain economic concentrations, including qualifying mergers and acquisitions.

These matters may involve large companies and their officers and may rely on economic analyses of markets and market shares, as well as investigations by the Egyptian Competition Authority. The firm represents clients during investigations and in related proceedings, examining the definition of the relevant market, the underlying economic analysis, the legality of the business practices in question and whether they fall within conduct prohibited by law.

The firm represents clients accused of fraudulent or negligent bankruptcy offences under applicable commercial legislation. Allegations may include concealing or destroying commercial books, misappropriating or concealing a trader’s assets to the detriment of creditors, or acknowledging fictitious debts. The firm also handles allegations against company officers under the Companies Law, including entering false information in financial statements, distributing fictitious profits or using company funds against the company’s interests.

These cases call for a detailed understanding of the company’s business, financial statements, and board or general-assembly resolutions, as well as careful consideration of each manager’s or board member’s individual criminal liability. Drawing on its experience in company formation and commercial disputes, the firm examines the commercial context of the decisions and distinguishes legitimate business risk from conduct punishable by law.

The early stages of a criminal case can be difficult for the accused, their family and their business. Under the criminal-procedure law currently in force, measures may include pre-trial detention, travel restrictions, watch-list measures, or orders freezing assets or restricting their disposal or management. Their availability and scope depend on the law and the circumstances of the case, and their effects may extend to business interests connected with the accused.

From the outset of a case, the firm represents clients before the investigating authorities, appears at hearings concerning the renewal of pre-trial detention, and files available grievances or appeals against detention orders. Where there are legal grounds, it also challenges travel restrictions, asset freezes and restrictions on disposal before the competent authorities, seeking to protect the client’s liberty and interests throughout the proceedings.

An appeal in cassation is an extraordinary means of challenging a criminal judgment. It generally concerns errors of law, procedural defects or deficiencies in the judgment’s reasoning, rather than a fresh assessment of the facts. The grounds must be prepared with technical precision and filed within the applicable time limit.

Mr. Mohamed Ezzat, an advocate admitted to plead before the Court of Cassation, prepares and argues cassation appeals. The firm handles appeals in cases it has conducted and in cases previously defended by other lawyers. Its work includes reviewing the case file, hearing records and judgment to identify potential errors in the application of law, procedural nullities, inadequate reasoning or flawed inferences. Where there are grounds, the firm may also request a stay of execution of the judgment under appeal.