Subjects
56 Ciencias Jurídicas y Derecho
5605 Derecho y legislación nacionales
560505 Derecho penal
560503 Derecho mercantil
Análisis jurisprudencial del artículo 290 del Código Penal
Abstract
El código penal de 1995 regula por primera vez los delitos societarios. De esta forma,
se tutela penalmente a la sociedad mercantil, a los socios y a los terceros de buena fe
frente a conductas fraudulentas de los administradores de la sociedad.
Los delitos societarios aparecen recogidos en los artículos 290-295 del Código Penal.
En el presente trabajo realizaremos un análisis jurisprudencial del artículo 290.
Para ello, se analizarán todos los elementos objetivos y subjetivos del tipo delictivo,
repasando las distintas posturas doctrinales sobre el bien jurídico protegido y las
figuras conflictivas respecto al sujeto activo. Se estudiará la relación concursal con
otros delitos y se ofrecerán planteamientos para su resolución.
Asimismo, se examinarán las lagunas que presenta el artículo en relación con los
auditores de cuentas y el empresario individual.
Por último, se realizará un estudio de la reforma del Código Penal de 2010 respecto al
artículo 290 y se analizarán los nuevos artículos introducidos en el texto legal.
Corporate crime had no legislation until be incorporated to the Criminal Code in 1995. Consequently, it appears a legal protection which covers corporation, partners and third party in good faith against Board of Directors’ fraudulent behavior within the company. Corporate crimes are set out in articles 290-295 of the Criminal Code. In particular, through this essay it is analyzed a jurisprudential study of Article 290. Thus, they are explained all the objective and subjective elements of the criminal type by reviewing the various doctrinal positions about the legally protected asset and the conflicting concepts regarding the perpetrator. Furthermore, the bankruptcy relation to other crimes will be examined and approaches will be offered for its resolution. Moreover, the gaps which arise through the essay, specially related to the account auditors and the individual entrepreneur, will be analyzed. To sum up, the essay offers a study related to the reform of the Penal Code 2010 and, particularly, about the Article 290, as well as the new provisions which have been introduced to the legal compilation.
Corporate crime had no legislation until be incorporated to the Criminal Code in 1995. Consequently, it appears a legal protection which covers corporation, partners and third party in good faith against Board of Directors’ fraudulent behavior within the company. Corporate crimes are set out in articles 290-295 of the Criminal Code. In particular, through this essay it is analyzed a jurisprudential study of Article 290. Thus, they are explained all the objective and subjective elements of the criminal type by reviewing the various doctrinal positions about the legally protected asset and the conflicting concepts regarding the perpetrator. Furthermore, the bankruptcy relation to other crimes will be examined and approaches will be offered for its resolution. Moreover, the gaps which arise through the essay, specially related to the account auditors and the individual entrepreneur, will be analyzed. To sum up, the essay offers a study related to the reform of the Penal Code 2010 and, particularly, about the Article 290, as well as the new provisions which have been introduced to the legal compilation.
Información detallada
Materias, derechos, colecciones e identificadores
Keywords
Derecho penal económico, Delitos societarios, Falsedad documental, Imagen fiel., Economic criminal law, Corporate crime, Documentary falsehoods, True and fair image