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...

Ausführliche Beschreibung

Gespeichert in:
Bibliographische Detailangaben
Veröffentlicht in:Revista de Stiinte Politice 2020-10 (67), p.92-102
Hauptverfasser: Gorun, Tiberiu Horațiu, Spulbăr, Cristi, Birău, Ramona Felicia
Format: Artikel
Sprache:eng
Schlagworte:
Online-Zugang:Volltext
Tags: Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
Beschreibung
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.
ISSN:1584-224X
2344-4452