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This study is of a more or less mixed nature, both in terms of special criminal law and business criminal law, and of course it deals with offences of a deceptive nature. The field of study of this book is characterised by offences whose material element is based on a lie and which are punishable by a criminal penalty. It does not matter whether the lie is stated in the text of the offence or not, the most important thing is that the conduct punished corresponds to the definition of a lie given in this study. The aim is to reveal the word 'lie' which delimits the offences in question.