General conditions for engaging the criminal liability of the legal persons based on penal laws and fiscal legislation: A case study for Romania
General conditions for engaging the criminal liability of the legal persons based on penal laws and fiscal legislation: A case study for Romania
Author(s): Tiberiu Horațiu Gorun, Cristi Spulbăr, Ramona Felicia BirăuSubject(s): Criminal Law, Fiscal Politics / Budgeting, Penal Policy
Published by: Editura Universitaria Craiova
Keywords: taxation; penal law; legal person; criminal liability; tax evasion; natural person; fiscal system;
Summary/Abstract: 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.
Journal: Revista de Științe Politice. Revue des Sciences Politiques
- Issue Year: 2020
- Issue No: 67
- Page Range: 92-102
- Page Count: 11
- Language: English