Corporate crimes

Authors

Keywords:

company, administrator, appropriation, accounting information, abuse, partner, damage

Abstract

Corporate crimes are a group of infractions located in the Spanish Criminal Code that, apart from some exceptions as the crime of impedimento de actuaciones inspectoras, have not an economic nature, nor is its patrimonial character visible, because they are exclusively aimed to the internal activity of commercial companies, protecting the partners´ rights and demanding the managers´ appropriate practice. The abolition of the fraudulent administration crime has led to a significant reduction in the scope of these infractions.

doi: https://doi.org/10.20318/eunomia.2017.3655

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Published

2017-03-16

Issue

Section

Voices on Lawfulness

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