El concepto de personas jurídicas penalmente responsables: sus posibles carencias frente al concepto de sujeto infractor del derecho sancionador tributario
Abstract
The new Law 5/2010, of 22 June, came into force, reforming the Penal Code and introducing criminal corporate liability. This essay contains an exhaustive study of the concept of a juridical person based on private law and challenges that reform and contends that where it seeks to charge a corporation criminally, the legislature should bear the burden of establishing a new concept of subject not based in legal personality. The decision to hold legal person solely liable impeded prosecution of corporate crime. Indeed, this article shows how Common Law and Austrian Law treat the problem extending criminal liability to non legal personality collectives.Downloads
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11-07-2012
Miras Marín, N. (2012). El concepto de personas jurídicas penalmente responsables: sus posibles carencias frente al concepto de sujeto infractor del derecho sancionador tributario. Annals of Law, 28, 219–235. Retrieved from https://revistas.um.es/analesderecho/article/view/125781
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