CRIMES REGULATED BY THE COMPANIES LAW – NECESSITY, OVERREGULATION OR LEGISLATIVE VOID
CRIMES REGULATED BY THE COMPANIES LAW – NECESSITY, OVERREGULATION OR LEGISLATIVE VOID
Author(s): Viorel-Gabriel TeliceanuSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: company; tax evasion; administrator; “de facto administrator”; “ghost company”; Companies Law; qualified active subject; desuetude; repeal; European legislation;
Summary/Abstract: Although it appears to be a non-criminal law, Law no. 31/1990 establishes a form of criminal liability in the field of companies by criminalizing a series of acts under criminal law. Criminal liability is subject to the principle of subsidiarity in relation to the provisions of the Criminal Code. Comparative analysis with legislation from some European countries reveals non-uniform regulation: in some jurisdictions, company-related crimes are addressed by special legislation, while in others, such as Spain, company crimes are directly regulated by the Penal Code. In short, Law no. 31/1990 requires mandatory restructuring either by criminalizing new acts, reconfiguring the constitutive content of others, or, predominantly, by decriminalizing a large number of offenses that have not proven useful in judicial practice.
Journal: Conferința Internațională de Drept, Studii Europene și Relații Internaționale
- Issue Year: XIII/2025
- Issue No: XIII
- Page Range: 141-150
- Page Count: 10
- Language: English
