General conditions for engaging the criminal liability of the legal persons based on penal laws and fiscal legislation: A case study for Romania
The main aim of this paper is to investigate general conditions for engaging the criminal liability of the legal persons based on penal laws and fiscal legislation. A legal person is an entity created by law that is not a natural person (physical person), such as a company or corporation created on...
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Veröffentlicht in: | Revista de Stiinte Politice 2020-10 (67), p.92-102 |
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Format: | Artikel |
Sprache: | eng |
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Zusammenfassung: | The main aim of this paper is to investigate general conditions for engaging the criminal liability of the legal persons based on penal laws and fiscal legislation. A legal person is an entity created by law that is not a natural person (physical person), such as a company or corporation created on the basis of legal status. A legal entity has a distinct identity, as well as legal rights and obligations exercised under the law. Legal persons, with the exception of the state, public authorities and public institutions that carry out an activity that cannot be the subject of the private domain, are criminally liable for crimes committed in reaching the object of activity or in the interest or on behalf of the legal person, if the act was committed with the form of guilt stipulated by the criminal law. |
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ISSN: | 1584-224X 2344-4452 |