Kuwait Court of Cassation principle number 1042

The offence of embezzlement of public funds. Requires that the property be in the custody of the official or a person treated as such, or have been delivered to him by reason of his office, and that his intention be directed towards taking ownership of it through any act revealing that intention. What suffices to establish this intent. - Inferring the intention to embezzle public funds and criminal intent in forgery. A matter of fact. The judgment addressing it separately. Unnecessary so long as it sets out facts indicating it. The motive for committing the offence or repayment of the embezzled amount. Neither affects its establishment or criminal liability. An example of sound reasoning establishing the elements of the offence of embezzlement of public funds linked to the felony of forgery of official documents. Fourth: Appropriation of Public Funds - In General:-