Cassation court dismisses appeal claiming tax fraud was destruction rather than concealment due to flood damage.

The Court of Cassation declared the appeal inadmissible, rejecting the appellant's claim that the crime of concealing accounting books should be reclassified as destruction due to flood damage. The appellant argued that since the documents were destroyed by water in 2015, the offense was consummated by the event rather than concealment, necessitating a more favorable application of the law. The court ruled that the lower courts correctly evaluated the evidence, noting the appellant's contradictory statements regarding the documents' location and lack of proof for the alleged destruction, thus forbidding a new factual assessment at the cassation level.