(1) The offence shall be deemed to have been committed if the act committed meets all the constituent elements of a criminal offence.

(2) The preparation of an offence and the attempt to commit an offence shall be considered as non-consummated offences.

(3) Liability for the preparation of an offence and for an attempt to commit an offence shall be established, in accordance with the corresponding article of the Special Part of this Code, as for the completed offence, with reference to Articles 26 and 27, subject to the provisions of Article 81.