A Crime of the Owner Stealing his Money (Comparison Study)

The theft only occurs from one individual to another (not the owner), but we find the legislator criminates the embezzlement which occurs by the owner and considers it as a theft when these monies are confiscated. In reality, this is considered as an exception from the general origin because the theft doesn't occur by the owner over his monies because the right of ownership gives him all the authorities over this money. For this crime to be achieved, it is conditioned that the criminal is the owner himself and that these monies are either confiscated judicially or administrative or allocated to the other right. This was pointed at clearly in the second paragraph from Article (439) Iraqi penalties and Article (323 & 323) repeated from the Egyptian Penalties Law