The terms "refusing to return" and "refusing to hand over" in crime of encroachment are basic the same in essence excepting the expressive ways.

侵占罪中拒不退还与拒不交出在本质上并没有什么不同，不过是表述上的不同而已。

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Mr Mas-Colell disagrees, accusing the Socialists of leaving the dirty work to others and claiming that Madrid is refusing to hand over funds it owes Catalonia.

玛斯克莱不同意萨帕特罗的观点，他职责工人社会党将责任推给他人，并称马德里拒还欠加泰罗尼亚的钱。

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Lastly, it points out that "refusing to return or hand over" is a necessary constitutive element of the crime of misappropriation.

最后阐述了“拒不退还或拒不交出”是我国侵占罪的必备构成要件。

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The oil-rich Gulf states broke off ties with Afghanistan's Taleban authorities for refusing to hand over Saudi-born militant Osama Bin Laden, Washington's prime suspect in the 11 September attacks on New York and Washington.

BBC: Race to deliver Afghan aid

Meanwhile, Beijing-based journalist Zhu Ruifeng promises to continue exposing corrupt officials on his whistle-blowing website Supervision By The People after refusing to hand over sex tapes of officials to police from Chongqing, the Beijing News reports.

BBC: China media: 'Unqualified' party members targeted

Republicans on the House Government Reform and Oversight Committee have picked a new fight with the Clinton administration, this time threatening Attorney General Janet Reno with contempt of Congress for refusing to hand over internal memos making the case for appointment of an independent counsel in the ongoing campaign finance probe.

CNN: By Sumana Chatterjee, CQ Staff Writer