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SUMMER 2007 REFERRAL TO FILES ON COOPERATIVE

Students, if you look at the blog in November 2007, find the Cooperatives Act, the explanatory memorandum is very educational and an article on cooperative action.

Cooperative Act. Ricardo 11/26/1907 ludovico gulminelli


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COOPERATIVE INSTITUTIONS ACT 20337. Ricardo 11/21/1907 ludovico gulminelli


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EXPLANATORY MEMORANDUM OF LAW 20337 .- 11.21.2007 ricardo ludovico gulminelli

Millsberry Bunny Game

OUTLINE ON CIVIL SOCIETY.

Art

A Night To Remember Clip Art

OUTLINE ON ART. INC 173. 7 CP

OUTLINE ON mismanagement.

A. Mismanagement.
1. Chapter IV scams and other frauds Article 172. - Shall be punishable with imprisonment from one month to six years, who shall defraud another assumed name, quality simulated, false titles, lied influence, breach of trust or seeming goods, credit, commission, company or trading or using any other scheme or deception.
2. Text of Article 173 CP Inc. 7 "Notwithstanding the general provision of the preceding article shall be considered special cases of fraud and suffer the punishment that he states: ... 7 º. That by operation of law, the authority or by a legal act would be responsible for the management, administration or care of pecuniary interests or property of others, and to secure for himself or a third party an improper gain or to cause harm, violating their duties, would prejudice the interests entrusted or forces that abused the owner of these. "
3. texts on criminal participation. Article 45 .- Those who would take part in the execution of the act or provided to the author an aid or cooperation without which it could not have committed, have the penalty for the crime. incur the same penalty that had given another to commit it directly. Article 46 .- to cooperate in any other way to the execution of the act and providing subsequent aid to fulfilling earlier promises to it, shall be punished with the punishment for the offense, less than a third to half. If the penalty imposed is life imprisonment, imprisonment applies fifteen to twenty years and if it is life imprisonment, imprisonment apply ten to fifteen years. Article 47 .- If the particular circumstances of the case proves that the accused of complicity but refused to cooperate in fact less serious than that committed by the perpetrator, the penalty will be applied to an accomplice by reason only of the fact that he promised to run. If the act is not consummated, the penalty for accomplice determined in accordance with the provisions of this article and the title of the attempt. Article 48 .- The relationships, circumstances and personal qualities, whose effect is to diminish or exclude the penalty, but have no influence on the perpetrator or accomplice to those who apply. Nor will influence those whose effect is to aggravate the penalty, except in cases in which they are known by investors. Article 49 .- Do not be deemed participants in the crimes committed by the press people that only they render the author's written or recorded material cooperation necessary for publication, distribution or sale.
4. Legally protected. Is the property, taking into account both the systematic location of the crime (Book II, Title VI of the Criminal Code, entitled: "Crimes against property"), as its content, which focuses the object of protection in the "property or pecuniary interests of others." However, the doctrine, said that the relevant damage or injury is one that typically is on what we shall call "managed equity interest." In this regard, David Baigún and Salvador Bergel, after identifying the property as criminally protected content to the membership relation that mediates between the individual or entity and certain assets or rights of valuable consideration (1) and noted that the injury is the equivalent damage heritage, defined as the alteration or reduction of property or rights belonging to the owners of such property or rights, specify that the result of the action or typical injury occurs "Interests confident" (2). Fontan Balestra, shows that the loss should fall on the whole the author manages assets, requiring an identity of interests that are harmed and the object of attention (3). Alberto Millán, explains that the unjust is set to undermine the trust acquis (4), after noting that the injury is only asset, both for missing or damaged property, as creation of obligations abusive and depreciation things, goods or credit, making the clarification that the injury may take economic or financial nature (5). Soler, understood that the existence of prejudice resulting from the comparison of state property before and after the fraudulent transaction, which may include the fact also in an abusive imposition of obligations in which case there may be no longer an effective balance between assets and liabilities of the estate but a purely financial imbalance (6). Also of greater amplitude references on the subject typically performed Carlos Creus (7) and Juan Sproviero (8) who, in analyzing this element, refer to the heritage of others, without a specification of the lesion of specific interests entrusted. Obvious the radical importance of proper identification of this "managed equity interest", which identifies the actual content of the lesion which typically can be relevant in terms of the figure is under review. It should determine who within the managed heritage interest. the existence of two elements, the tangible and intangible, can be highlighted including a first and basic difference, since only the first belongs properly to the heritage of the taxpayer, as we shall see. The material element is formed by specific assets or rights that are the subject of administration, handling or care by the active subject. The intangible element that finds its counterpart in drafting legislation in reference to the violation of duty, has in turn shaped by the range of obligations imposed on the active subject, relating to the administration, care or management of these property or rights, and determine the true extent of the interest protected. Undoubtedly the latter element is critical for purposes of determining the adequacy of the criminal conduct in its provisions define whether such conduct falls into one of two ways confiscation of the punishable act: infidelity or abuse defraudatoria defraudatorio and also draw borders the real harm that the rule seeks to avoid. And complement combination of the two components arises cash for protection of the crime, aiming not only to avoid injury on the property or right in particular, but also the specific way in which it develops or can develop such injury .
5. JOINT BUDGET ADMINISTRATION OF CRIMINAL TYPE FRAUDULENTA.La rule under analysis is a common budget and ahead of the two actions punishable, I have already mentioned, have been identified by the doctrine as infidelity and abuse defraudatoria defraudatorio (9). This component describes the relationship between the active subject and the owner of the interests that are entrusted the first, since that role can only be played by who is in a certain position of guarantor, which has its source in three cases defined by the rule: 1) provision of the law, 2) provision of authority, 3) act Legal (10) and has been identified by Fontan Balestra as the possibility for the active individual to perform acts of available legitimate interests of others or to bind to another (11). It is precisely this normative budget which shows from the outset that set under analysis is a fraud and breach of trust, since the time of delivery or transfer of property upon which rests the criminal maneuver because it pre-exists the existence of a previous situation of trust (12).
6. PUNITIVE ACTIONS. As already noted, the offense of art. 173 inc. 7 provides two kinds of typical actions, for which we have adopted the names already known in our doctrine of infidelity defraudatoria (also called a breach of loyalty) and defraudatorio abuse. Has been discussed the relationship between the two types of actions, the more convincing position, in my opinion, is one that considers infidelity as generic action, which is a kind abuse (13). The reason is very simple: the abusive action, as we shall see, is characterized by its projection Internationally managed acquis, you need as a prerequisite in order to set up, breach of loyalty owed by the administrator, a disloyalty to the mandate, plotting, it is difficult to imagine that an administrator may contract by fraud or force in an abusive way (for example, by the inappropriate assumption of debt), if not previously obtained the confidence to access the ability or power management enabling it to conclude such acts, binding on the run. The breach of fidelity is typically referred to in the word "prejudice" and means to cause a deterioration in real estate or rights-managed, or managed care on behalf of the taxpayer. This typical behavior can also occur as negligent, and since this omission becomes relevant in the wake of criminal breach of duties characteristic of guarantor's position that the subject is active, is included within the category of improper omission omission or commission (14). As outlined above, where the conduct transcends unfaithful to the external field given stock, when he assumes or displays the status of any agreement or legal act, and implies a relationship of alterity, it is within the species defraudatorio abuse, that is correlated in drafting legislation in the expression "Abusive force." For its special characteristics, defraudatorio abuse can not be done by default, since the establishment of an abusive legal business development necessarily involves a positive action on the part of the active subject, which will result in the formation of a specific obligation.
7. Active subjects. Already advance that mismanagement is a special crime as the author, because only those who in some way hold the management, administration or care of property or pecuniary interests of others as a result of a provision of law, authority or by a legal act can be perpetrators of this crime, but this in no way affects any common law rules relating to participation punishable (accomplices, instigators, etc..) (15). The law provides for numerous civil and commercial cases in which asset management is the responsibility of certain people. In this sense, can be cited probate guardianship of art. VCCI 383., The legitimate protection of art. VCCI 389., Dative protection of art. VCCI 392., Among many other provisions relating to the institutions of guardianship and curatorship (16). Civil Code also arise functions in the administration of property held by executors (17) (arts. 3851, 3856, 3857, etc.) Rather striking to note that in this matter the executor is legally obliged to account to the heirs of his administration, as the art. VCCI 3868. In the commercial sphere assumption may be cited as legal source for bank directors to assume the representation of future debenture holders, pursuant to arts. 338 inc. 3, 344 and 347 of Law 19,550 (Corporations Act) (to 1984 THE 1984-A-46) (18). Pursuant to the authority can be understood that issued by any public official who in discharge of their duties and within the limits of its powers delegated to the active subject the administration, management or care of property or rights, defining the duties inherent this activity (19). Finally, the guarantor may be caused by a legal act, which is defined concept art. VCCI 944. as any lawful act done that with the immediate aim of producing the acquisition, modification, transfer or extinction of a right. In this sense, can take the relevant quality contracts that entail an obligation to manage, maintain or manage property of others (for example, mandates, certain types of locations or bailment, etc.)..
8. THE RAPE OF DUTIES. Doctrine has been identified in the formula used in the article "violating his duties" as a component of illegality that the legislature has added an element of type (20). This component undoubtedly is of particular importance, since defining the boundaries of punishable acts, because, as noted in a previous chapter, the regulatory counterpart intangible element of managed equity interest. For its part, clearly the close relationship of this element with the particular source of the guarantor, as it derived, in principle, the obligations imposed on the active subject. In that sense, it seems a matter of particular interest is the analysis of situations in which they were intentionally violated duties (meeting, of course, with the other typical requirements) were in turn clearly unfair to the taxpayer, especially when such duties they originated, for example, in an onerous contract: Can breaking them knowingly and with intent to profit as a result of such breach, despite his abusive nature? The answer goes beyond the limits of this work, so I will just make it clear the question.
9. SUBJECTIVE TYPE. The offense is willful mismanagement. The performance of acts of administration for a reckless neglect of duty of care inherent in the office or agency that is exercised resulting in injury to the property interests administered is not covered by the figure under discussion. Not in the private sector a figure similar to that for administrations public, includes 262 CPEN Art. "Wrongful misappropriation of public funds," which is punishable by any public official who, by carelessness or negligence, shall give opportunity to evade the funds or effects were found under his administration, custody or perception of the position because it has. The intent of the agent is properly defined in a recent ruling as knowledge in a manner detrimental to exceed the available power to act materially for another, requiring also a particular love of the author, consists of attempting to himself or a third party improper financial gain or to cause harm (21). The definition of particular case law reviewed importance, its proximity to the doctrinal trends which are oriented to minimize, to the point of exclusion, the volitional element of intent. Thus, the traditional definition of fraud that required for this, besides the representation or knowledge of the conduct of the type (cognitive element), also an element of will (the will) has been questioned by some dogmatic sector (22) . In this way, it has stressed that work with malice that knows what he does, knowing the real danger that generates its action, or who acts with malice who knows the action performed and its consequences. The intent, from this position, which has been called "Theory of representation" depends only on the author's knowledge of the specific danger of the realization of the type (23). Transferred this concept to the type of mismanagement will require the type subjective knowledge by the author that in their actions are beyond the powers of administration, management or care available depending on the source of his position guarantor. We found however in a subjective requirement express standard (24), referred to the purpose of seeking, or cause harm to the holder of managed equity interest. This subjective element configures a plus on fraud core characteristic, such as the subjective for configuration, require, in addition to the fraud defined in the preceding paragraph, the last element of will. In the literature there has been a debate on the possible configuration of conditional intent of mismanagement. Those who enroll in the negative thesis focus their reasoning on which the particular direction in the figure requires subjective analysis, when expressly states "to secure for himself or a third party an improper gain or to cause injury" , prevents the admissibility of potential fraud, indicating the uniqueness of direct deceit (25). Among those who admitted the fraud possible, the component of indifference is limited to the production of damage (26), which is logical as it is difficult to imagine a mere indifference to a will which is so characteristic as the profit motive is distinguished by being a specific purpose: one wants to make a profit or will not profit, in the typical terms ("to ..."). However, in light of the teachings of the theory of representation, which adhere understand that the crime of fraudulent administration, outlined to the differentiation between the nucleus of a typical fraud and specific mental element required by the standard in which there is a volitional component, the investigation concerning possible fraud should be limited to only to the subjective element of intent as the core characteristic, solved in terms of the theory in question, ignore the differences between casual and direct malice intent, which are centered precisely in the will that is traditionally attributed to fraud as one of its parties, and is rejected by this thesis.
10. THE BENEFIT. It is not necessary for the purposes of the consummation of the offense, that the active subject or a third party, obtain the benefit sought by the first, because as we have tried to make clear, the profit motive is one of the ways in which can translate the subjective element of this specific figure, but not part of the actus reus (27). So much so that the figure also can be accomplished, without having had the benefit of any kind, when the typical action is carried out only in order to cause damage to goods that are given, which is another way we can present the specific mental element.
11. The consent of the members. It is no excuse because what matters is the damage to the social interest of an entity that is different. Explain what the social interest.
12. Without the required quality to be an author, can not legally be a contributor. You can be part of the offense but not a contributor.
13. Corporate control in all its variants, could be involved in the figure of art. 173 paragraph 7 of the Code. Criminal. Handled outside interests by themselves or through other controlled them, in turn controlling the controlled mismanaged. View Hector Velez and Carlos Palacio Guillermo Laje in his paper entitled "Abuse of Corporate Control (Commercial and Criminal Analysis)" at the Tenth Congress of Argentine Corporate Law VI Latin American Congress on Corporate Law and Business, Volume IV, p. 90 et seq. It is interesting work and Palacio Vélez Laje respect to frame criminal abuse of corporate control. These authors explain that although there is no explicit definition for this illegal conduct, could be framed in the figure of fraud through mismanagement of Article 173 CP seventh paragraph, in the crimes of emptying company (Art. 174 CP Inc. and the 6th of the crime of misconduct authorization, Section 301 of the penal code. They said that in cases which could not be controlling framed directly in the criminal could be achieved by considered accomplices, through a form known as "incitement". The firebrand like the fact, say these authors, but they want committed by another. Therefore, "... in this form of participation criminal, the instigator influence the author to act in certain ways. "
14. The acts of illegal disposal are also included.
15. Competition -
a. 135 - The crime must be deemed committed in the place where you ran the unfaithful act. (16/04/1991 - Haro). Faults 314-283. (08/07/1990 - Cervantes). Faults 313-655. (10/29/1987 - Figueroa). 310-2235 failures. B.
136 - The crime must be deemed committed in the place where executes the unfaithful act prejudicial in violation of duty, and if that place is not known, we must presume that this has been carried out in the home of the administration, no obstetrician to this the fact that the company has its legal domicile in another jurisdiction. (07/02/1995 - Olive Day). (11/19/1991 - Regunaga). 314-1513 failures. (28/08/1986 - Hendler). 308-1372 failures. C.
137 - The crime must be investigated by the judge where the address of the administration, although the company has its legal domicile in another jurisdiction. (04/07/1988 - Lojo). Faults 311-458. (04/12/1988 - Security). Faults 311-484. (20/03/1980 - Cooperative Work and Housing The Naval Workers Union). Faults 302-182. D.
138 - The prosecution rests with the courts of the domicile of the administration, civilian or commercial. (03/20/1980 - Cooperative Work and Housing The Naval Workers Union). Faults 302-182. E.
139 - The prosecution rests with the courts of the domicile of the administration, although the injured party is a cooperative society registered with the Cooperative Department of the Ministry of Promotion and Community Assistance. (03/20/1980 - Cooperative Work and Housing The Naval Workers Union). Faults 302-182. F.
140 - is competent judge of the domicile of the administration, understood as that which met the president mandated negotiations. (07/03/1984 - Bodegas Giol FEIC). Faults 306-774. G.
141 - As an exception, when the infidel or harmful act consists in the surrender of a fake account to cause the error managed and consummate with it the loss of property, will be relevant to establishing jurisdiction, the place where the accounts should give, not mediating express agreement, shall be the domicile of administration. (08/28/1986 - Hendler). 308-1372 failures.
h. 142 - When the unfaithful act prejudicial in violation of the duty is to surrender to a fake account to cause the failure of the consummate survivor and thus the loss of property, will be relevant to establishing jurisdiction where the accounts were to surrender. (7 / 4 / 92 - Severus). Faults 315-627. I.
143 - The offense is consummated at the place where he presented the fraudulent accounting. (19/10/1962 - Moses). Faults 254-106. J.
144 - The infringement must be judged in the place where it should be accountability, which, mediating not otherwise provided, be deemed to be the home administration, or one where you meet the president mandated negotiations. (07/06/1979 - Azcarraga). Faults 301-471. K.
145 - The crime should be tried in the place to be accountability, which, mediating not otherwise provided, be understood located at the home of the administration, without necessarily having to match the address of the injured corporation . (03/13/1986 - Metropolitan Green Belt). Faults 308-274.
l. 146 - Being a warehouse manager who is alleged to have fraudulently disposed of effects whose custody had been entrusted to the criminal offense was committed in this reservoir, and not at the headquarters of the owner of the deposit. (14/06/1965 - Borovinsky). Faults 262-57.
m. 147 - When an employee is charged to have used the checks were delivered to purchase an automobile for business, acquiring its name, what matters is where the accused had to deliver the checks. (04/06/1991 - Valdivia). Faults 314-527.
n. 148 - It is assumed jurisdiction over the offense for which the trustee of a bankruptcy judge in the jurisdiction where the court is located where it should be accountable for their performance. (10/18/1988 - Goldaracena). 311-2098 failures.
o. 149 - up to provincial courts hear the alleged mismanagement of the directors of an institution financial and non-federal justice that any fraud known in the Central Bank, while the actions taken to conceal the actual financial status of the entity so as to obtain various benefits of the Central Bank, were made other than the specific behaviors that led the financial situation that sought to hide. (10/19/1989 - Salazar). 312-1942 failures.
p. 150 - not for the federal court hear the complaint against officers of a political grouping mismanagement in the handling of its funds, if you can not relate the facts investigated issues concerning the establishment and operation of a national political party and does not appear not affect service or assets of organizations linked to national elections. (19/10/1989 - Bussi). 312-1943 failures.
q. 151 - No federal court has jurisdiction to hear the crime alleged against members of the board of a union and employees of social work, as funds from the Institute of Social Work, Ministry of Social Welfare were incorporated into the heritage of social work. (09/12/1980 - Martinez). 302-1503 failures.
r. 152 - No federal court has jurisdiction to hear the offense for which the auditor of the provincial branch of a union, he can not be considered an employee of the Nation within the meaning of art. 3 inc. 3 law 48. (12/14/1982 - Blanca). 304-1848 failures.
s. Fraud and mismanagement - Home of the directors of the company - Committee of the crime in the place where executes the unfaithful act in violation of the duty, not knowing that presumably done in the homes of government, where they are accountable for the management carried out. Facts: We investigate the disappearance of the assets of the corporation, frustrating, in part, compliance with the conviction handed down in the labor cause. Ruling: The crime of theft by fraudulent administration (Article 173 paragraph 7 of the Penal Code), it should be done on site in implementing the act unfaithful in violation of the duty, thereby harming the economic interests of the company. Of that unknown, presumably done in the homes of administration, place in which to be generally accountable for the management carried out (*) "... but it would inhibit the fact that the company has its headquarters legal in another jurisdiction ...". Resolved to confirm the order states as territorial incompetence magistrate for the court which in turn corresponds with jurisdiction in the district of Moreno, Province of Buenos Aires. Judges: Lucini, Bruzzone. (Sec.: Williams) Type: Interlocutory Number: c. 32,723 Record: 32723_6Hechos: Defence appealed rejection of incompetence pose arguing that the conduct investigated constitute only one possible and hypothetical violation of the Law 22362, of Marks end whereby, by reason of the provisions of art. 33 of the aforementioned legislation, requested that the investigation continues by the federal courts. Failure: As in the framework of behavior, constitute prima facie the unjust provisions of art. 173, inc. CP 7 - would have committed the ownership of the trademark "Hospitality and Tourism", the linking of such episodes, by applying the rules of ideal-art contest. Noun-body 54 prevents the division of research (*). "It would be inseparable events with a dual legal framework (...) to be fulfilled by an ideal way, as both offenses have been committed simultaneously by a single behavior, and that when there is perfect competition between a common crime and a federal nature of this forum is that responsible for its investigation "(**). Therefore, due to the obvious connection, verified account of the particular characteristic of the courts of exception, it must be understood in the summary. Judges: Cicciaro, Bonorino Peró Pociello Argerich. ( Prosec. Cam.: Decarli) Type: Interlocutory
Number: c. 32,643 Record: 32643_7 Court of Appeals in Criminal and Correctional.
16. PRESCRIPTION OF CRIMINAL ACTION. - Article 66 .- The requirement of the sentence shall run from midnight the day on which the defendant is notified the final decision or from the breakdown of the sentence, if it had begun to be fulfilled. Article 67 .- The statute of limitations is suspended in cases of crimes for which prosecution is necessary to resolve questions before or submitted, which must be resolved in another trial. After the cause of the suspension, the requirement is ongoing. Prescription is also suspended in cases of crimes committed in the exercise of public functions, to all who have participated, as either of them is playing office. The course of prescription of prosecution for crimes under Articles 226 and 227 bis, be suspended until the restoration of constitutional order. The prescription is interrupted only by: a) the commission of another crime; b) The first call made to a person under judicial process, in order to receive a statement from the crime under investigation; c) The requirement adversarial opening or elevation view, made in the form that establishes the relevant procedural law; d) The writ of summons or procedural equivalent, and e) The issuance of a conviction, although it is not firm. (Paragraph substituted by Art. 1 ° of Law N ° 25,990 BO 11/01/2005). The prescription runs, is suspended or interrupted separately for each crime and each of its participants, except under the second paragraph of this article. (Paragraph substituted by Art. 1 ° of Law N ° 25,990 BO 11/01/2005). (Article substituted by art. 29 of Law No. 25,188 1/11/1999 BO. Duration: from the eight days since its publication.)
a. Called for questioning - No time-limit disruption. Facts: In the evidence pre-trial proceedings are cautioned that recent events have occurred and attributed defraudatorios the accused were in the months of November and December 2001, the call for investigation is from April 2003 to request a trial lifting of October 2006, under the penalty prescribed for the offense saddled (Arts. 172 and 173, CP Inc. 7), no has within the period specified in Art. 62, inc. 2, SC Ruling: If the legislature has not made any distinction about reducing the scale of punishment for the child participant and in cases of attempt, it has even used the same wording for both situations, there is no reason to justify departing from the arguments in plenary faults (*) (**). And all the rooms of the National Chamber of Criminal Appeal and before the amendment of Article 67 of the CP understood that the call to testify unsworn interrupted the course of the prescription. Confirm the order is for the decisional did not rise to the criminal statute of limitations applied. Judges: Pociello Argerich, Filozof, Rebori Garrigues. (Prosec. Cam.: Leo) Type: Interlocutory Number: c. 30,811 Record: 30811_5 Court of Appeals in Criminal and Correctional .- C. Nat Crim. and Corr, 4th room 11/10/2001 Garcia, Edgardo, Buenos Aires, October 11, 2001. Dr. Gerome said this incident comes to study the court, has been granted under the two separate appeals brought by the prosecution and the complaint against the order issued by the 1 st Instance, which upheld the exception of limitation for criminal proceedings in respect of the accused Edgardo García. Mentees legal actions were filed in a timely manner (pages 71 and 72), however the attorney general, by its opinion obrante to fs. 84, as established withdrew the appeal lodged by the lower hierarchy, maintaining the charge on the other hand such procedural remedy (pages 87vta.) And expressing their grievances through memorial added to fs. 99/104vta., Requesting the revocation of the resolution of the 1 st instance. In turn the defense, improved fundamentals by presenting a fs. 91/8vta., requesting validation of the resolution of the 1 st instance. He complains that Edgardo Garcia, in his capacity as deputy director of the firm "Cap Ferrat SA, together with the other members of the board of the company, authorized to constitute themselves as solidary guarantors of a debt held firms" sugarcane plantation SA "and" Lornell SA "to" Rio Grande SA Ingenio "without any justified cause whatsoever and despite all of them, in principle, formed a single economic group. However, in the end, and due to the lack of cancellation of that obligation, "Cap Ferrat" ended up becoming the sole debtor and paying off that debt, thereby hurting shareholders that at that time did not participate in the directory, which, according to the complaint, this make up 50% stake. Such dubious operation allowed on the other hand, the withdrawal of the sum of $ 868,050 by their partners Shareholder Class "A". As stated in the social accounting records, this payment was completed on 5/4/1994 and materialized through the provision of three certificated drawn against the Banco Piano, which were charged to the next day.The defendant was convened here in this process in terms of art. 294 of the CPP. on 5/5/2000, lacking of any criminal record García (pages 8). Now, time to resolve the issue study brought to the court shares the position held by the attorney general, in that this action with respect to Edgardo Garcia is extinguished, since taking into account the full scale envisaged for this criminal act (art. 173 inc. 7 of CPEN.) and the absence of any action switch of the prescription within six years disvalioso perpetrated the fact that he is charged, in the absence of love in the sequel kind whatsoever except the call to provide preliminary statement, constitute sufficient evidence to validate the stay issued by the 1 st instance (art. 336 inc. 1 of the CPP.). The lawsuit is against such a position arguing that in reality, the withdrawal of money was made by the partners after the date considered by the court, however, this hypothesis appears corroborated by two of the three certificated referred by the financial institution turned, amen the fact that the commission is located in the board's decision-that is, in the abusive act and not at the time of check cashing cash representing property damage caused by such operación.Por therefore not applicable to this case the doctrine established failure in the whole "Marsiglio, Irene I." solved the 08/28/1995, but with different procedural rules propose that the agreement: Confirm the order of fs. 68/9vta., As stated This criminal action is extinguished by prescription, and therefore dismissed the defendant Edgardo García, in order to the crime for which he was investigated. Without costs (Articles 45, 59 inc. 3, 62 inc. 2, 173 inc. 7 of CPEN. And 336 inc. 1 and 531 of the CPP.) Dr Barbarosch said: I disagree with my distinguished colleague room, Dr . Carlos Gerome, in regard to the procedural steps that are significant enough to be considered sequel to trial, given that, according to a recent ruling by the C. Nat Criminal Appeals, Room 3 meetings (in re "Saks, Walter R."-rta. 21/5/2001-), considered as the first act switch, the prosecutor requested instruction, which, at present, occurred on 21/09/1999 (see fs. 17 / 9 of the principal record); reason, taking into account the date of the offense -6/4/1994- and scale of the crime alleged criminal - six years, it did not take enough time to consider this action extinguished by prescription (art. 62, inc. 2 of CPEN).. With the decision of the Board of Appeals 3 rd, back to maintain the criteria that you felt when Coroner was following the guidelines of the failure of this room 4 ª "Mater Dei"-rta. 12/6/87-, though in different order procesal.Por addition and without prejudice to the foregoing, with respect to the time consumed maneuver here investigated I am of opinion that the crime of cheating administration is consumed with the conclusion of the legal act detrimental, as long as the totality of the economic consequences occur in the act, however, if as in the species as a result of that is they occur on a regular economic divestment, the consummation is perfected at the exact moment the last payment, which culminates with the economic arrangement that reduces the assets of the victim (in the same way Carlos Creus, Criminal Law, Special Part, t . I, p. 505). For these reasons, vote for the agreement to revoke the decision of the 1 st instance, over the objection of prescription introduced by Mr. Attorney General and the extraction of evidence applying to the complaint, to investigate the conduct executed by the trial judge in the administrative and to that end, these testimonies will be forwarded to the Special Secretariat for this court. Dr. Gonzalez Palazzo said Dr. Adhere to vote Gerome.Por the credit offered by the agreement above the court finds: 1) Confirm the order of fs. 68/9vta., Was declared extinct in this criminal action by prescription, and, accordingly, dismissed the accused Edgardo García, in order to the crime for which he was investigated. Without costs (Articles 45, 59 inc. 3, 62 inc. 2, 173 inc. 7 of CPEN. And 336 inc. 1 and 531 of CPPN.Disponer ordered the removal of evidence and submit the same to the Special Secretariat of this court. Notifíquese Mr. Attorney General, and date should be refunded the previous instance comply with the notification thereof, serving as supplied by careful note of shipping. Dr. Mariano Gonzalez Palazzo signed this under the provisions of ss. 5, inc. w [L NAC AD S/N/1952 C38! 5 iw], and 37, inc. c [L NAC AD S/N/1952 C38! 37 ic] by RJNP .- Alfredo Barbarosch (dissenting) .- Carlos Gerome .- Mariano Gonzalez Palazzo.
2. Repetition of acts: the crime is considered to include all acts performed during the period of administration. This was said by the Court, but I think that somehow have to distinguish between the cases because when the commission of crime is very large, should be accepted as a standard of distinction.

complicated concept. Collusion is the act whereby fraudulently put a condition of fact, agreeing on the resolution conspiracy, without fulfilling the typical action, or take advantage of another to execute it.
a. Complicity is participation, so typically unlawful and culpable action, committed to the general principles established for all forms of participation in the crime (§ 50). Complicity is a willful act done intentional. Culpable complicity is conceivable, but not punishable as such (conf KOHLRAUCH - LANGEG, Strafgesetzbuch, 1950, p. 112; ME MAYER, Der allgemeine Teil, p. 398, see supra, § 49, 6 -). B.
The accomplice must put a condition on the outcome, otherwise there would be no causal contribution on their part to the fact, the attendance requirement for an objective of all stakeholders (§ 50, III, A., a.). C.
By requiring that the accomplice does not meet the typical action is what distinguishes the author, that typical concrete adaptation action directly to a figure of the special part (§ 49, 2 -). By excluding those who use one to run, is it different from the intellectual authors and instigators (§ § 49, 2 - A., 2. and 51, II, 1 -). The concept of complicity
determined by exclusion of other forms of participation (broadly defined) in the crime
DISTINCTION OF ARGENTINE PENAL CODE: ACCOMPLICES NEEDED AND NOT NEEDED. The distinction between members who have a condition and those who have given assistance or cooperation is not necessary, is made by a large number of codes, some author considered necessary accomplice, other, more technical rigor, only make the comparison quod PENAM. This is the approach taken by the Argentine code, with correct technique, which states that they render unauxilio or cooperation without which the fact could not have committed, have the penalty for the crime (art. 45 Those who cooperate in any way to the execution of the act and providing subsequent aid to fulfilling earlier promises to it, shall be punished with the punishment for the crime, diminished by one third to one half (art. 46
In our view, which decides the action and not the person of the accomplice. The result is that if the specific event would not have been committed without the action of the participant, it is complicit in the primary (essentially compliant, RC NUNEZ, D. P. Argentina, T. II, p. 295; MA Oderigo, Penal Code, No. 158-a; EMILIO DÍAZ C., Penal Code, p. 112 and the cases cited below.) Naturally, if the assistance or cooperation could only lend that person, because of their status, employment or other circumstances, the classification of the accomplice as necessary will be even clearer. THE PENALTY OF
primary complications. The punishment for accomplices of the first degree is establecidapara crime. For the offense, not the author or authors, the provision in Article 47 of the Penal Code, for which the penalty is limited to that set for the fact covered by guilt, refers to the accomplices, without distinction between primary and secondary. Moreover, although Law said nothing, the limitation will occur in the same way (see above incitement where we discussed the issue referred to the accomplices). Furthermore, the communication game communication or not the circumstances, relationships and personal qualities that have resulted in increased, decreased or exclude the penalty, the penalty can be different for each participant (§ 50, II, A. 4.) .
If lord attempted to stay in the penalty corresponding to the primary accomplice is fixed for the attempt (articles 47, paragraph 2 º and 44 CP). If the attempt was voluntarily withdrawn, all participants are exempt from punishment (art. 43 See supra, § 48, 2 -, and § 50, II, B., bb).
III. Secondary complications (not required)
1 - ACTIONS secondary complications. As already mentioned, the side complicit in the crime involved a non-essential to its commission. That is, those providing assistance or cooperation without which it could have done the same commission. And the difficulty was soon offered the practical distinction between primary and accomplices accomplices side when it comes to cooperation, and what are the criteria proposed to achieve (supra, II, 2 -).
The law distinguishes two categories of secondary complications: a) those who cooperate with prior or contemporaneously with the execution of the act, b) providing further assistance to fulfill earlier promises.
the penalty of secondary complications. The penalty for accomplices of the second degree for the offense is reduced by one third to half. If the penalty imposed is life imprisonment, imprisonment applies fifteen to twenty years and if life imprisonment, imprisonment apply ten to fifteen years (art. 46, CP). It's the same criminal level as described in Article 44 for the attempt, ruling the same criterion for determining the maximum and minimum scaled (see § 46, IV, 3 -).
If the act is not consummated, the death of a partner is determined in accordance with the provisions of this Article and the tentative title (art. 47, second paragraph). It is here to participate in an event that has only been tempted, having verified the accomplice everything necessary for their implementation (Explanatory Memorandum 1917, p. 89). The penalty is subject to a double reduction of identical size: one-third to half, due to the complicity and, again, a third to half, by applying the rules of the attempt. In an attempt
voluntarily withdrawn, all participants are exempt from punishment (supra, § 48, 2 - and § 50, II, B., bb).

Court: Supreme Court's Office Date: 03/12/2002 Party: Fake, James and others Posted on: LAW 2003-D, 60, with a note of Norberto E. Spolansky, LLC 2003 (March), 183 - Criminal Area 2003 (May), 2, Norbert E. shout Spolansky; Quote Court Judgments: 325:3255 Quote Online: AR/JUR/2836/2002 Under the so-called "megacauses" who were convicted had served as president of the Banco Social de Córdoba by mismanagement repeatedly. The defense concluded appeal arguing that, mindful of the management unit, it was a unique event and continued. Denied such relief by the Superior Court of Cordoba extraordinary appeal was raised as a direct presentation motivated dismissal. The Supreme Court annulled the contested statement. 1 - The different actions of infidelity or abuse made under the same mandate are a unique and comprehensive fact of mismanagement-art. 173, inc. 7, Cod. Criminal, "for management is a legal concept indivisible subject to its divisibility material time or space, which features a unique design and one final accountability (the opinion of the Attorney General that the Court endorses.) 2 - Repeal the sentence which condemned to a subject by various acts of mismanagement, repeated, despite the existence of a single and continuous management, in the case, as chairman of Banco Social de Córdoba, "for various criminal intervals, even when they have happened in a seemingly correct actions do not involve repetition or multiply the offense, so the lower court should analyze such maneuvers consistent with the possibility that the sentence is unknown assurance "ne bis in idem" (the opinion of the Attorney General that the Court endorses.) In the same cars: TSCórdoba, Criminal Division, 2000/04/05, LLC, 2001-65; TSCórdoba, Criminal Division, 1999/03/25, LLC, 2000-544; CCrimCórdoba, 9 th Nom., 1998/05/21 , LLC, 1999-1201. The division of criminal proceedings - "megacauses" for fraudulent Social at the Bank of Cordoba, and procedural approach to the volume and complexity of the investigation, does not validate the multi-participant trial of all actions necessary "in the case investigated, president of that institution, accused of mismanagement in repeatedly by two facts despite their management unit-which is a violation of the principle "ne bis in idem" (the opinion of the Attorney General that the Court endorses.) In the same cars: TSCórdoba, Criminal Division, 2000/04/05, LLC, 2001-65; TSCórdoba, Criminal Division, 1999/03/25, LLC, 2000-544; CCrimCórdoba, 9 th Nom., 1998/05/21, LLC, 1999-1201.

Motor Oil Making Me Feel Dizzy

OUTLINE ON ART. 300 CP 301 CP

outline Article 300 CP false balance.
On the basis of several articles, including: The crime of false balance • Baez, Julio C. LAW • 2002-B, 401 .- Baez, Julio C. Title: The crime of false balance .- Author: Baez, Julio C. Published in: Law 2002-B, 401 .- Court of Appeals in Criminal and Correctional room I (CNCrimyCorrec) (Salai) ~ 2000/06/06 ~ Clement, Gaston and others and also the crime of false balance corporate level Romero Villanueva, Horacio J. Source: RDCO 2002-111. CRIMES AGAINST THE PUBLIC FAITH - 06) Fraud trade and industry - d) Balance and Reports false
1. Text of article 300. ARTICLE 300. - Shall be punished with imprisonment from six months to two years: 3 º. The founder, director, trustee, liquidator or trustee of a corporation or cooperative or collective person who knowingly publishes, certificare or authorizes an inventory, a balance sheet, profit and loss account or the relevant reports, records or reports , false or incomplete report such to the assembly or meeting of members, falsely or reluctance, on events important to assess the economic situation of the company, anyone who has been pursued in order to verify .-
2. INTRODUCTION: This is a crime punishable fraud to trade and industry. This behavior is attributed to the typology of the "economic crime", which is an expression that refers to the so-called "white collar crime", whose meaning is limited "... to harmful violations committed by economic considerations people of high socio-economic development of their profession "(2).
3. But the importance of the issue is not limited to stating the criminal type, but, as warned for over thirty years died recently prof. Bolado Lopez (3), this event is connected to a criminal plurality of criminal actions (4) that inevitably lead in the "hollowing out of the company."
4. Moreover, the justification of our study is located because there are few convictions. From a survey of its importance in the crime statistics (5) of our country, for in 1996, a total of 20,370 convictions, 4 statements were issued, in 1998, a total of 15,714, there register any failure of convictions for this crime, and in 2000, a total of 18,377 sentences, not recorded a single conviction in relation to a world population of 32,615,498. Over the same period if we compare, for example, the crime of falsifying documents, we see that in the year 1996, issued 39 convictions in 1998 were delivered 18 convictions and, finally, in 2000 they dropped to 15.
5. These reliable data to be of convictions, beyond the criticism of the "dark figure" of crime, we can say that there is a great contradiction in the discourse of the criminal justice system, and that despite being based on liberal principles, concrete action determines its selective criminalization, in contrast, the formation of large sections of immunity. Among others, the causes contributing to give impunity to certain economic sectors that engage in this crime are: lack of awareness of the importance of the legal for its quality of diffuse, the economic harm to the individual victims indeterminate and lack of decision by lawmakers to establish penalties chords as harmful behavior to the community, and finally, the technical nature of the documents, leaving out the criminal law and granted a punitive basis for administrative or civil law.
6. In order to address each of the hypotheses that the criminal has, it must enter into the legally protected right to establish the concept of balance, because it is the type of regulatory element, the special qualities of the authors, the actions punishable and, finally, subjective structure of the type.
7. The legally protected: To enter the topic, it should be noted that the need to link the criminal protection to the notion of legal property serves to be informed when the content of the unjust in the field of typical descriptions and in this regard, the Court itself, in the leading case "Pulses SA" (6), correctly marked pattern of guidance on this matter by saying that the correlation between punishment and legal asset is that, based on the Prohibition of analogy allows the prohibition found that, under the guise of interpretation, the statutory rates to expand protection legal property other than that the legislature intended to protect. Conceiving the problem this way, Hassan said that legally can only come to be, "beyond any reasoning rules, when there is a clear social need that frequently endangers or is injured and whose lesion produces real feelings threat (7). The doctrine, the majority, has held that criminal protection of the public trust on these documents is extended to public law with the third to the availability of a true and complete information about the content of these documentos.En this sense, to Hendler (8 ) seeks to protect the confidence of others; for Navarro is confident about the honesty that should govern business and trade relations; Spolansky (9) means that the criminal protection of the public trust only covers in the figure, trade relations, and finally, Nunez (10) states that criminal guard covers the overall confidence in the correct development of commercial or industrial operations. In comparative law, Bacigalupo (11) sees as the object of protection of the crime of false balance sheets, accounts and reports-art. 290 of CPEN. English (1995) - external transparency of social administration (12). For us the legally protected, regardless of the unfortunate inclusion as trade fraud and industry, passed by the certainty and reliability to business relationships (loans, debts, etc.) reporting these accounting documents contained in the offense, as there are legal ethical principles that justify its importance in the light of the particular information granted. Whenever such information is precisely that makes it a valuable tool for business activity, made the legally "public faith belief" (13), which lies within the so-called socio-economic crimes. However, this does not preclude that may be involved, in some cases, individual economic interests, thus arises the additional problem of distinguishing between crimes those relating to economic and socio-economic order, for it must make clear that the proposed legal right is aimed at safeguarding collective interests, closely related to the economy, although they may go to turn individual interests. The need generated by the trust in the accuracy, objectivity and accuracy of the information that provides a balance in highly computerized societies implies the ability to attract investors anywhere in the world, thanks to technological advances, but also thanks to the large influx in the field of crime that has the accounting information, while the new modus operandi reveals situations that must be constantly alert for the judicial.
8. CONSTITUENT ELEMENTS OF THE CRIMINAL TYPE. Before delving into our analysis of the criminal offense, we must ask ourselves first: What are the salient features of the figures? It should firstly be noted that this is an intentional crime (14), in the pluriofensivo, for the conduct attacks diverse interests (because it attacks both the right to an accurate accounting information to which shareholders are entitled to a society such as interest of these in a corporation, distorted, or potential investors) is usually a means to commit other crimes (usually con-Art. 172 - or the different modalities defraudatorias-Art. 173 -), and in these cases is displaced by the "apparent competition" (15), is a formal crime (16) as the law requires that the agent will be directed to producing a result that offends and the protected right grief, and is merely a potential danger to the good stuff of which to be deprived in this action, and is therefore abstract danger, because according to that expressed only the ability sufficient to produce a result, creates the conditions for it but is consumed but there is no prejudice.
9. The actus reus. To install the crime of publishing a false or incomplete-balance provided for in art. 300, inc. 3, within the plane CPEN .- objective should be the following: a) implementation of the action of publish, license or certify, b) that fall on inventory, balance sheet, profit and loss account or the relevant reports, records or reports c) that are false or incomplete, and in the subjective aspect of type, require that this action is performed on a typical fraud. Also from the author, should be one of the subjects listed in the offense.
a. Concept of balance: The object on which rests the crime of false or incomplete stock-established in Article 300, Inc. 3, CPEN .- is the instrument which lists in detail all the components of assets and liabilities reflect the assets of a society, reason why a well-tailored balance should be a reflection of accuracy, reliability and accuracy of accounting data that allow for an objective analysis of his assets. By nature of accounting document, expressed as a synthetic economic and financial status of a company at any given time. According to Berrier (17), the balance can be defined as a document that reflects the valuation of assets and liabilities, calculated on a given instant, the object is the representation and measurement of the assets of a person, usually legal.
Regarding the laws of Argentina (Commercial Code, Act Companies and Bankruptcy Law), traders are required to take two books: the inventories and balances and the journal (Article 44, Commercial Code.), And notwithstanding this, the trader must keep books and accounting documents registered corresponding to the proper integration of an accounting system and to require the extent and nature of their activities, so that the accounts and documents clearly prove the acts of its management and its financial position (18). When Article 43 of the Commercial Code. imposes an obligation "to keep track and because of their operations and have an organized commercial accounting" means a burden inherent in the quality of trader, however, with regard to joint stock companies, one can infer the existence of sanctions under the provisions of art. 302 of the Companies Act 19550. The balance is the result, the completion point of the accounting, and consists of a table into two parts representing the active and passive situation of the company. In fact Farina (19), collecting the definition of Gregory, said that is the accounting that summarizes, in a given time, the balances of different accounts of the company. Then, the difference between liabilities and assets found by the profit and loss account lets you know if the company is receiving or deficit. From a standpoint of accounting, the balance also allows appreciate the company's net position, ie the extent to which the asset, less any debits (net worth) corresponds to the capital contributed by the employer or the shareholders and the reserves above. From a legal standpoint, we say it is a private instrument whose implementation is a legal act subject to forms and objectives designed to establish legal relationships between people, which the State imposes requirements (default), mandatory for viability and a specific purpose (20). The annual review, to be conducted at the end of each year of the current operating company, also involves the vision the future and presents a budget issue (21), and is viewed by the manner in which the asset is valued and how they were formed depreciation, provisions and reserves to cover certain risks in terms of economic policy Company (22). Now it may happen that after the close of the accounting is no distortion in the figures mentioned but prior to certification, authorization, approval or publicity, yet the accounting doctrine and specific legislation (23) claim that these data must be included in the financial statements with notes to them to warn and inform the reader fully. Failure relevant information that leads to the consummation of the prohibited conduct in the offense (24). Finally, it should be interpreted with caution because, above all, is an assessment that expresses an objective reality which sits many times the reality of the company, but few are blurring function for spurious or illegitimate benefits by misrepresenting their data or results.
b) The role of balance in society and derechoa information. The preparation and timely submission of financial statements, and not just the balance annually to members, is not only an obligation of the directors, but an inalienable right of them, as is apparent of Article 69 of the LS, and limitations that may provide the statute or regulation or have a majority in the assembly, can only serve the purpose of making it compatible with the corporate order.
According to Halperin (25), the right to information has acquired real importance it deserves in the structure and functioning of societies, although it appears more relevant in corporations, and there from the constitution-Art. The LS-179, until the liquidation and partition - Arts. 104, 107 and 110 of the LS-and must be comprehensive. Expresses the same author that publicity predisposed by law for certain principles are complementary and the control of information, but not replaced individually. It implies that information must be truthful, comprehensive and cover the progress of society, and the exercise of the right to report fulfills two functions: prevention and control of corporate management. This information is required on three key target: a) owners, officers and staff of ideal body, b) third parties and c) the State itself. All these stakeholders, for various reasons, may need information about the company, especially about their heritage and the evolution of it. This collection of economic data, financial, tax, etc., Are collected and provided by the presentation of financial statements (26), generally allow evaluate performance, projections and expectations that underpin the size of the business. It is precisely under this "public trust" referred to by the "public confidence" in general on the honesty that should govern business and trade relations, which transforms the balance of transparency of the development pillar of the activity social, which in turn reports on the evolving constantly mutable situations, affecting the formation of equity and internal and external relations arising from the operation and which should be designed to support indeterminate legal relations. The main factors to take into account to evaluate and measure the falsity and incompleteness of the states accounting, in our case, is the law 19 550 (on documentation and accounting), in close harmony and subordination with budgets, basic characteristics and criteria that inform modern accounting theory, with particular regard to the objective of financial statements.
c) The magnitude of the events to assess the economic situation of the company. As we have seen, the balance, important in any business, is of vital significance in the corporation to the partners and third, for his triple role to know the status of company assets, ensuring the integrity of heritage and provide information on corporate business and its consequences, the distribution distribution of profits or losses.
However, Article 300, Inc. 3 of CPEN. set that misrepresentation is appropriate when the rate falls on "relevant facts to assess the economic situation of the company." The question that arises is: When an event is of these features? Is it an objective condition or type in the penalty goal? How important are all the items set out in Arts. 63 to 66 of the Societies Act to assess the economic situation of the company as required by the criminal?
Sponlasky (27) adheres to the idea that under the wording of the figure, there are three distinct scenarios, namely: 1) publication, 2 º) authorization of a balance or account of profits or losses or the relevant reports, false or incomplete, and 3) inform the assembly or meeting of members with false or reluctance on important to assess the economic situation of the company . From this categorization can be inferred that only enter as components of the objective facts type of "economic significance" in the latter part of that inc. 3 of Figure treated. In contrast to Hendler (28) are two typical differential alternative hypothesis: one qualified individuals who knowingly publishes, certificaren or authorizes an inventory balance, a profit and loss account or the relevant reports, records or reports, false or incomplete, and on the other, who report to the assembly, or partners, falsely or reluctance, if it is true that this is a much more development broad and comprehensive, even the facts concerning important to assess the economic situation of the company. In one case enough to have false or that the case of an incomplete state and the other requires that the misrepresentation or withholding relates to certain facts of economic magnitude, but both Spolansky Hendler and assimilate as an objective element of the type. For its part, Rocha Degreef (29) interpreted that this is an objective condition of punishment, since it is a condition the provision to the extent that is within the executive process of the crime, depending on the budget to fulfill a condition required by law, must be then in the report required by the standard, provided that: 1) relates to economic events of the company, and 2) that they are important enough institution to assess the economic situation of the company. For its part, Bacigalupo understands that to measure the importance of falsity must derive a criterion by which they estimated. This approach can only arise from the purpose for which points the offense. This type of crime tends to criminalize what is usually a made-up to the scam, ie making an instrument that can be used as a ruse or causing a partner or a third party determine the error that a provision harmful assets, based on the false appraisal. This approach, concludes the author mentioned, can not establish a priori, thus the typical misrepresentation within the meaning of Section 300, Inc. 3, it depends on the level reached by the falsity in relation to their suitability to be misleading. In this scenario doctrine, it should be noted that the jurisprudence (30) has been applied, economic magnitude of the data, both as the first and the second hypothesis of the criminal, making this range introduces a "mere omission" that should be assessed for each individual case, taking into account whether the amount of the operative not included in the balance is not important or decisive in assessing the economic situation of the company, compared to the commercial activity of the same in the year. We can only object to this generalization, because although, as noted by De Llano (31) - a tiny gap between real data and representative data on the balance sheet would be difficult to make emerge a capacity of deception in terms of the figure, it is no less true that we can not pass unnoticed three essential characteristics in relation to the first part of the crime: that is to suppress conduct that undermines public trust by the same dangers of falsehood, which is to punish an act preparatory to eventually reach other crimes, and finally, the law does not explicitly introduce a quantitative limit on the falsity of an inventory, a balance, an account of profits and losses, reports, records or memory. Consequently, the judicial assessment can not extend the operation of it beyond what the guy agrees.
d) The special qualities of the author who takes the picture. It is evident from the statement itself that makes the target rate, which can only be perpetrators criminally responsible persons expressly named in the precept, namely that it is "its own special crimes" that can only be performed by a qualified author (32); According Stratenwerth (33), these special requirements of authorship are the result of the existence of a "special duty" lesion, which gives rise to a relevant criminal wrongfulness (34). This implies the need to determine the quality of these subjects, since, according Creus (35), the figure refers only to those who exercise consistently or permanent administrative or managerial functions, having to prove the functional relationship between the agent and Typical actions, including this view in particular to the trustees of corporations, as it appears in the text of the standard. But this does not prevent to apply the principles of criminal involvement to others who contribute in relation to the result, as the general duties imposed by corporate law to hold a decisive role when "close" the statutory rate of false balance. At the same time, Bello Knoll and D'Albora (h) have stated that approval of false or incomplete statements by the shareholders or members, conscious that they have these characteristics, making them partakers side, since even without his intervention, the action is accomplished by performing the behaviors described in the law by special active subjects (36). In view of the foregoing, it is analyze each of the possible perpetrators:
1) The founder. According to Degreef Rocha (37), are founders who took the initiative to establish or create the society and provide as partners in establishing contract (Arts. 163 to 185 of the Companies Act, referring to the constitution and formation corporation). For its part, case law (38) to said that "we believe that the founders operate as agents of 'body in training', it takes the form of a provisional society, that the status of the founders is somewhat comparable to representatives of the people needed to be born or that we are facing a phenomenon sui generis the rule of Article 324 of the Code. trade must be strictly enforced in their responsibility, since it displaces enshrining art solutions. 1930, 1936, 1947, 2304 and 2305 of VCCI.. "In short, are those who take the initiative to the direct creation of the company and take direct intervention in the events leading to its constitution, acting at your own risk and assuming responsibility for the management, so that can be assigned special benefits on profits and on capital (39). remember some concepts that help to clarify the picture. The Companies Act 19550 speaks of the founders and those (subjects) who sign the contract establishing a joint stock company and promoters and those who signed the program of that company, and also speaks of incorporation by a public and public subscription.
So we have to "founders" are the partners who went to form the company, and their status can be booked for any right or privilege (shares with more voting rights, for example.), If it does not, standing as equal basis with other shareholders who join later. In short, when the law speaks of corporate promoters and founders, the Penal Code refers only to the latter (whose previous distinction has been reported). The meaning and significance of the concepts contained in the Code must also be found in the aforementioned law 19550.
2) The director. The office of director is a personal or delegated. Directors may not vote by mail but may do so on behalf of other directors, if there is a quorum at the meeting in question (Article 266, Companies Act). The representation of the company is vested by law the chairman. Nevertheless, the statute may authorize the use of one or more directors to apply as prescribed by art. 58 of the Law 19550. For his part, Article 270 provides for the possibility by the board to appoint general or special managers, in whom can be delegated executive or administrative functions. General or special management, which can be composed of directors of the company, not part of the board of directors of the corporation, Zunino being defined as "a high-factor hierarchical level, and therefore, an employee of the society "(40). It should be mentioned that since the reform introduced in the second part of Article 274 of the Companies Act, it expressly stated that "the attribution of liability shall be the basis of individual performance as may have been personally assigned tasks according to provisions in the statute, regulation or assembly-based decision. " The latter, the Like the figure of special and general manager or the virtual creation of the Executive Committee, is crucial to determining punitive responsibility of each of those responsible for the administration of the entity, because although there are generic duties imposed by the Corporations Act to all officers and members, many of these duties are specified and increased taking into account the special position that the subject is against the public interest. Everyone knows that most companies are governed by dominant sectors, with little or no minority participation. It is for this reason it is absolutely incompatible with the principle of criminal culpability extending punitive liability to those sectors that were absent and did not contribute to the formation of decision unfaithful. This, without prejudice to point out that the civil matter is governed by other standards of behavior, which of course can extend liability based on objective factors allocation. On those grounds, the actual determination of the functions of capital personal importance to investigate the authorship of the administrator.
3) The administrator. Specifically, the figure of the corporate administrator, we see that the law 19550 provides, in Section VIII, Chapter I, more precisely in the arts. 58, 59 and 60 - under generic regulatory administration and representation within commercial companies, who, dogmatically, applies to each and every one of the types of companies under the rule. Article 58 begins by expressing "the administrator or representative in accordance with the contract or by operation of law has the representation of society requires it for all acts which are not manifestly contrary to the social order ..." . However, according to Navarro (41), administration covers all the relationships can be established with foreign equity under the trust given to the administrator. Different is the situation described within corporations, Where the administration of the entity is assumed by the directory itself. However, this is not the same representation in these types of companies, which lies in the hands of the president of that body. The latter is not started the possibility allowed by the rule of assigning more than one director to representing the legal person. In that case, the management entity will be headed by a board composed of one or more directors appointed by the shareholders or the supervisory board, if necessary.
4) The liquidator. Is the supplier to the closing of management functions running in the normal commercial business of the corporation are entrusted to their managers. Its activity is straightened to the realization of lending and of liabilities forming the residual subject to division and return. In fact, the figure of the settlement, referred to in art. 102 of Law 19550, has the necessary representation of society as a legal person in liquidation, and is vested with the authority to conduct all acts necessary for the realization of assets and settlement of the liability (art. 105 of the law), this task is not only a power but a real obligation.
5) The liquidator. The person or group of persons to whom the law imposes a specific duty to control or control of the company (Articles 284 et seq. of the LSC). Under the Companies Act, the trustee is not a passive organ of control, but an institution designed to your rights and obligations that forced him to take active participation in several cases (Articles 294, incs. 1, 4 and 9, 296 and 297). Accordingly, the trustee does not assume the representation of society, but the actual liability to certain legal obligations and the role of corporate managers themselves. However, as we realize Baez (42), corresponds to differentiate between the trustee and those companies involved in reorganizations or failures, and so only subject active conduct the corporate trustee, and not in any possible framework of action to the bankruptcy trustee or falencial.
e) The conduct punishable. From a teleological point of view, examining the text of the figure reveals a particular interest in achieving maximum transparency in corporate information, as such information, expressed in certain documents to issue the ideal body, must be complete and true (43), reflecting the true picture of corporate activities in protection of the entity, partners or third parties.
In other words, the rule is to guarantee the right to correct information of members, creditors and third parties to be reflected in clear and accurate documents, right corresponds to a duty on employers to keep proper accounts and faithful, as the commercial law setting specific rules governing how how to do accounting, and compliance enables know for certain the status of operations, business conditions and performance in the interests of members, creditors and the State. The mere reading of art. 303, Inc. 3, identifies four punishable acts are connected with descriptive references of the crime, namely:
1) Publish. Is to inform stakeholders or recipients in the manner set forth by law or by bylaws, the accounting tool. The duty to publish the balance - false depending on the offense - leads its scope to an undetermined number of people, this disclosure should occur before the assembly, or submitted to any authority or institution to whom the report to determine any damage, but rescues as Soler (44), a publication abusive, individually determined by someone else, if belonging to the directory, not the offense.
2) Certify. Is to check or provide a demonstration of the truth of what it communicates the knowledge of falsity (45). To Creus (46), who have the power to confirm or attest to the veracity of what is communicated, you do know the falsity of content. Under these conditions, it seems that the people reached by the figure are neither the directors nor the trustees, as they or their professional status certify the contents of the minutes. In any case, approve the heading and can say without any hesitation, that the signature matches the expression certified. Necessarily understand that it can participate in the commission of the conduct who certifies the balance in the capital area, as the law demands it 20488, Section 13, the certified public accountant certificates issued by National University and enrolled in the School for Economic Sciences ( 47). This statement even is corroborated by Article 5 of the Code of Professional Ethics, which demands that "all opinions, certification, report or opinion, etc.., must be expressed in a clear, precise, objective and complete according to standards established by the advice. The responsibilities for documentation professionals sign is personal and nondelegable, but requires action by employees. " But also, as rescues Bacigalupo (48), exclusion of the counters in the crime of false balance is totally unjustified. First, because the false balance is almost inevitable the help of an accountant for its implementation and this participation is not, in general, naive, and certainly that such exclusion is not a guarantee of immunity for the counter to participate in the appropriate facts to the crimes of Art 300, Inc. 3, or 301 of CPEN. Their behavior may fall under the criminal threat as a result of its own rules of participation-Arts. 45 and 46 of CPEN .- as accomplices or instigators. However, in a posture stands found Navarro (49), for whom the sole author of the false or incomplete certification is the trustee, as it weighs on the audit work of managers, so that the state's approval accounting would certify its accuracy. Finally, from the point of criminal policy, it is necessary legislative reform to the criminal that qualify as authors, they certainly could differentiate between his situation and that of directors, etc.., with respect to the intensity of fiduciary duty because society, but this increased intensity, product social relationship is compensated by the position of trust that the accounting profession should inspire.
3) Authorize. Is to pass the act in the manner prescribed by law or statute. Legally, amounts to consent, when that function is actually exercised. According to case law, "who can authorize the financial statements are the board members, directors, whose approval is necessary prior to submission the social meeting "(50).
4) Report. It consists of detailed evidence to inform and precise for an easy understanding of the shareholders or members, convened in a meeting or social gathering for the purpose of false or reluctantly prepared to relate to events of importance to determine the status of the company (51). According to Baez (52), information can be oral or written, if the first one, the crime is completed when you pour the falsehood or conceals the truth. If it is written, the complete implementation of the crime that takes place with the delivery of it to stakeholders.
2. The subjective type. Firstly, it should guard against the accumulation of regulatory elements presenting the target rate requires a careful verification of them. In relation to these elements, the author must have had only "parallel knowledge in the field of lego." Secondly, it is a crime of intent (53) and is configured through the direct intent, because as it rescues the case (54), "there is no improvisation as in the generality of the criminal, but there a premeditated action, a collusion of specialists studied carefully prepare the criminal act. " For its part, Zaffaroni (55) found two different kinds of subjective elements, those carriers are characterized by an intention that goes beyond the purpose of obtaining a typical result, and those identified by a particular provision of the active subject. The former are called subjective elements of excess internal tendency or transcendent, while the latter identifies them as a peculiar internal trend. Moreover, as the offense requires a particular ingredient in the cognitive area (with reference to the assets subject )..." who knowingly publishes, or authorizes certificare ...", so the principal and dominant element of subjective type is the "intent" determined by the knowledge that the author is that it is conducting a fact, and knowing what makes the circumstances surrounding it (knowledge and willingness to perform the type objective) (56). In the false balance we have, then, an intentional offense, peculiar inner tendency, whose intentional component "knowingly" demand the certain knowledge that it distorts the balance sheet data (57), thus ruling out the possibility of its consummation any act with intent (58). To Hendler (59), can not be attributed to the mere management control deficiencies or omissions of the organization, which may be the cause of distorting accounting information, not subjective element configurations, and therefore no provision for a corresponding mode fault can not be criminally accountable. The rule has another subjective reference when he says that "whoever would have been the end sought to be verified ", which allows us to infer that it disregards any pecuniary benefit to the author or a third party, it being sufficient breach of public trust (60), because, as he says Deprez (61) - the guilty intent is not in the phone that led to the perpetrator, but something much more alien to his inner psychology, in the consciousness of the accounting irregularities. So irrelevant is the motive of the author, it can happen that make the accounting inaccuracies with the sole purpose of mitigating the problems of a difficult financial situation Dear passengers, to maintain confidence in the future of the company by shareholders or to attract potential investors to reverse it.
3 .- CONCLUSIONS. The abstention of the state against the urgent need to prosecute criminal conduct economic impact in the field of trade relations creates the need for more adequate treatment of crime in the company (62). Within this, the figure of false balance is not at a lot lower, as the intensity, economic concentration and globalization of the investment demand for criminal protection of the information set forth in these documents. In the present paper has attempted to address what we believe is a "pending" in our criminal law, particularly related to the integrated study of same with commercial law itself, and within it, with corporate law, "for the purpose of addressing the problem of criminal conflict within the company (63). The need for vigorous enforcement of our criminal justice system is justified by the many interests that depend on an objective and truthful information on the management of the company to the market for public offerings of securities, protection of investors, which summarized in a categorical imperative to the public confidence in the corporate sphere have balances. Finally, as a corollary of the above, we believe it is necessary to add ferenda criminal figure disqualification (64), which can distract the authors of the business, because we can not forget the old Latin adage "ut res is turpissima quoeque, sic est maxime vindicated" (the more detestable is an action, the more has to be punished).
(1) Text 21338 according to law, ratified by Law 23077.
(2) LOW FERNÁNDEZ, Miguel, "Economic crime. A criminological and criminal policy approach", cit. by Amadeo, Sergio, "economic crime: the white-collar offender, JA, 10/7/1996.
(3) LOPEZ Bolado, Jorge D., "penal framework of the" hollowing out of business, "RDCO, year 4, no. 19 to 24, ps. 77 ff.
(4) Among other conduct set forth, Bolado Lopez highlights the-art conspiracy. 210 of CPEN .-; the scam and other frauds-arts. 172, 173 and 176 of CPEN .-; the material misrepresentation and public and private instruments, arts. 292 et seq .-, and finally, trade frauds and industry, caught in potentially criminal conduct of the arts. 300 and 301 of CPEN.
(5) These figures relate to the criminal statistics for 1996, 1998 and 2000, prepared by the National Directorate of the National Registry of Recidivism, the Ministry of Justice and Human Rights Office.
(6) SCJ, L.119.XXII, in re "Pulses SA and other s / smuggling" of 19/10/1989, repeated doctrine in the case "ESA and Tourism Exchange House, B., FR" from 23/2/1995.
(7) Hassemer, Winfried - Muñoz Conde, Francisco, Introduction to Criminology and Criminal Law, Tirant lo Blanch, Valencia, 1989, p. 70.
(8) Hendler, Edmundo, "The crime of balance and the public trust," ED, 116-790.
(9) Spolansky, Norberto, "Balance false criminal proceedings and legally", LL, 139-224.
(10) NUNEZ, Ricardo, Treaty of Argentine criminal law. Special Part, T. VII, Lerner, Córdoba, 1974, p. 224.
(11) Bacigalupo, Enrique, economic criminal law course, Marcial Pons, Madrid, 1998, p. 129.
(12) Unlike the same figure in the English Penal Code, approved by Law 10/1995 of 23 November, in his art. 290 provides: "... managers, in fact or in law, a company incorporated or training, which falsify the financial statements or other documents must reflect the economic status or the entity, a state for cause economic harm to it, any of its partners, or third parties will be punished with imprisonment of one to three years and a fine of six to twelve months.
"If you can be reached to cause economic damage penalties will be imposed in the upper half.
(13) Do not forget that "it is general confidence (Leading legal right) relies on the assumption that certain signs and instruments as a legal transaction with certain forms and social objectives are suitable for the development of civil life, to the extent that the State has recognized and regulated " (Baigún, David - Tozzini, Carlos, The forgery case law, 2 nd ed., Depalma, Buenos Aires, 1992, p. 14).
(14) is a crime "fraudulent" because it requires knowledge of falsity ( in your data), this requirement introduced by the reform law 17567/1968 and then the 21338, ratified by Law 23077.
(15) It should be noted that when there is a great contest between the emission false balance and the trick of apparently well able to give credit to provide loans, not being mutually exclusive figures, the prohibited conduct becomes a single, indivisible, and that falsifying a document and use it with a criminal intent (fraud ) implies the existence of two criminal acts, because there are two changes that occur in the outside world, both with the same criminal significance. In short, there is unity of crime per unit of fact and resolution (which is what is referred to in art. 54, CPEN.), As the "use" of false balance is the way that integrates the scam misleading.
Likewise, the law states that "when false statements appear as means used to commit fraud, is imposed, in principle, the trial set of the two. The conclusion is logical if you notice that the scam requires the ruse or deception, while the false balance repressed "anyone would have been the end sought to verify" (CAM.ES Nat Pen. Econ., Room 3 meetings, from 21 / 9 / 1981, because "Barberis, Juan A.", LL, 1982-A-168).
(16) SOLER, Sebastian, Argentine criminal law, TV, current. by Manuel A. Bayala Basombrío, TEA, Buenos Aires, 1992, p. 485.
(17) BERRIEN, Erlinda E., "The false balance" in http://www.diariojudicial.com.ar.
(18) Not surprisingly the art. 51 of the Commercial Code. requires "All balance must express a true and consistent with its objective, financial situation to date. Except for laws or regulations that provide otherwise, your game will be formed on the basis of open accounts and according to uniform criteria valuation. "
(19) FARINA, Treaty of business partnerships, T. I, Zeus Editor, ps. 535/563.
(20) BERRIEN, Erlinda E., "The balance ...", cit.
(21) The Commercial Companies Law No. 19550, in his art. 63, explicitly demand that the balance sheet should be provided with accurate information items specified by the standard.
(22) Do not forget that art. 234, Law 19550 in relation to the corporation demands, such as proper and exclusive competence of the regular meeting, consider and resolve the following issues: 1) Balance sheet, income statement, profit sharing, memory and report of the liquidator and any other measure for management of the society which must be settled according to law and the statute or to submit to its decision the board, the supervisory board or the trustees, 2 º) Designation and removal of directors and trustees and members of the supervisory board and setting their remuneration, 3 º) Liability of directors and trustees and members of the supervisory board, 4 º) under capital increases Art. 188. To consider the items 1 and 2 ° shall be convened within four (4) months of the year end.
(23) Article 65, inc. f) of Act 19550.
(24) Cam. Nat Pen. Econ., Room A, of 20/10/1994, because "Ponce, Eduardo, and others, LL, 1996-A-98.
(25) HALPERIN, Isaac, "On balance, the right partner to information and judicial intervention," notes a failure RDCO, year 8, no. 43/48, 1975, ps. 413 et seq.
(26) The requirement of the Corporations Law is that states: "In the balance sheet should be provided the following information is required ..." (Art. 63); "The statement of income or profit and loss accounts shall explain ... (Art. 64) "," in the event that the relevant information is not contained in the financial statements of the arts. 63 and 64 must be accompanied by notes and pictures ... "(art. 65);" administrators should inform the memory ... the report should be "(art. 66).
(27) Spolansky, Norberto," Balance ...", false LL, 139-224.
(28) Hendler, Edmundo "Crime ...", ED 116-790.
(29) ROCHA Degreef, Hugo, "The crime of false reports and balance", LL, 145-843.
(30) Cam. Nat Pen. Econ., Room B, reg. 320/1994 .
(31) DE LLANO, Hernán G., "The crime of balance and reports false and financial significance of the facts, "LL, the 16/11/2000.
(32) ROCHA Degreef, Hugo," The crime ...", cit., Hendler, Edmund S., The criminal liability of managers of financial institutions, Depalma, Buenos Aires, 1976, in particular Chapter V.
(33) STRATENWER TH, Günter, criminal law. Party general (offense), T. I, trans. Gladys N. Romero, Fabián J . di Placido Editor, Buenos Aires, 1999, p. 76.
(34) If, in addition, consider the formula of "good businessman" described in the art. 59, 19550 law includes a "fraud, gross negligence and abuse of authority ", this allows us to arrive at a systematic interpretation which allows to conclude that the standard of good business man is perfectly applicable in the integration of the offense for the purposes of determining the punishable behavior.
(35) CREUS, Carlos, criminal law. Special Part, T. II, Astrea, Buenos Aires, 1983, p. 471.
(36) Bell Knoll, Susy I. - D'Albor (h), Francisco, "False Balance" Paper presented to the VII Argentine Congress on Corporate and III Latin American Congress of corporate law and business, UADE, Buenos Aires, September 1998.
(37) ROCHA Degreef, Hugo, "The crime ...", cit., P. 844.
(38) SCBA, of 2/11/1971, ED, 44-428.
(39) JOY, Hector, Corporations, In Forum, 1963, cit. by Roitman, E., The fraud industry and trade, p. 123.
(40) Zunino, John, commercial companies scheme, p. 247. For Farina, "if the position of general manager or managing director is provided in the statute is ultimately a statutory manager, but if the designation of this official is not provided for in the statutes, and his appointment is made by resolution of the board who determine their responsibilities, the manager so appointed shall not have the social status of an organ of administration, but the legal concept of a general agent or factor "(Farina, Juan M., Compendium of commercial companies, Zeus Editora, Rosario, 1989, p. 418).
(41) NAVARRO, Guillermo, Broken and other debtors punishable Legal Thought Editora, Buenos Aires, 1984, ps. 103/104.
(42) Julio Baez maintains this distinction, on the understanding that in these latter cases, the trustee is part of the process. Since the bankruptcy law profile can be defined as the diagnosis of the crisis failed. Is a partner of the judge, because it can estimate the likelihood of compliance by the bankrupt or insolvent preventively and to envision the picture of an exit as painless as possible (Baez, Julio, "False Balance", JA, 2001-I-853) .
(43) Under-quoting Fargosi-Soler, the law imposes a positive duty of truthfulness (FARGOSI, Horacio P., "The legality of a national securities commission. Liability for false statements," notes a failure, RDCO, year 4, no. 19/24, Depalma, Buenos Aires, ps. 797 et seq.
(44) SOLER, Sebastian, criminal law ..., cit., p. 484.
(45) According to Degreef Rocha, action to certify the property is to issue a document, in summary, the fact involving a certificate and attestation content of truth or knowledge (ROCHA Degreef, Hugo, "The crime ...", cit., p. 844).
(46) CREUS, Carlos, criminal law ... cit., p. 471.
(47) In the same sense is expressed Berrier, expressing is to certify anything for certain, secure, affirm, is the mechanism by which the "CPA", for example, states that the data contained in the documents are accurate. Thus, the mere inclusion of his signature on them with knowledge of the falsity of their data does "active subject" of the commission of this crime but not prejudicial because, as we saw, this action is damaging public confidence deposited in activities previously regulated by the State as is their practice. Is giving certainty to a document that is not beyond that then cause or prejudice or constitute a means to cause (Berri, Erlinda E., "The balance ...", cit.).
(48) Bacigalupo, Enrique, "The existing criminal law and the new management of corporations, RDCO, year 6, no. 31/36, 1973 285.
(49) NAVARRO, Guillermo, Broken ..., cit., P. 93.
(50) Cam. Nat Pen. Econ., Room A, LL, 1996-A-98.
(51) Cam. Nat Pen. Econ., Room 3 rd, LL, 1983-C-174.
(52) BÁEZ, Julio, "Balance ...", cit.
(53) According Jeschek, there is talk of intent when it appears as an element of actus reus, ie beyond the target rate and if it is referred to as the type, it requires no catch ... the characteristic of the author's intention is to order their behavior according to the proposed goal and act in the interest of getting it (Jeschek, Hans - HEINRICH, Treaty of criminal law. Party general, 4 th ed., trans. Manzanares José Luis Samaniego, Granada, Comares, 1993, p. 267).
(54) Cam. Nat Pen. Econ., Room 3 meetings, from 20/8/1981, ED, 96-486.
(55) Zaffaroni, Eugenio, Handbook of criminal law. General part Ediar, Buenos Aires, 1993, p. 423.
(56) Bacigalupo, Enrique, Guidelines for the theory of crime, Astrea, Buenos Aires, 1974, p. 74.
(57) Cam. Nat Pen. Econ., Ward 1 meetings, because "Graziosi, Cayetano" of 3/6/1966, ED, 17-490.
(58) Cam. Nat Pen. Econ., Room 3 rd, of 20/8/1981, ED, 96-486, in particular the opinion of the House tax.
(59) Hendler, Edmundo S., responsibility ..., cit., P. 82.
(60) In the same way foreign doctrine is expressed with reference to the figure of the falsity of the statements-art. 290 of CPEN. 1995 English - because the legal right to be protected is already damaged by the publication of statements or false reports (see BACIGALUPO, Enrique, economic criminal law course, Marcial Pons, Madrid, 1998, p. 144) .
(61) DEPREZ, Jean, "The mental element in crimes relating to the balance" in the collective work of the criminal law corporations, dir. by Joseph Hamel, trans. Delia Garcia Daireaux, La Ley, Buenos Aires, 1964, p. 325.
(62) should be emphasized that the lack of punitive reaction against such crimes is not exclusive to Argentina. In the field of Comparative Law in Spain, for example, many entrepreneurs criminal behavior as the machinations to alter the prices of things, the concealment of assets, bankruptcy fraud, crimes against the Treasury and smuggling are not persecuted for criminal justice. For further enlightenment on this subject, see: HORMAZÁBAL Malarée, Hernán, "The socio-economic crimes, the legal right, the author, his deeds and the necessary English reform ", in AA.VV., Towards a European economic criminal law. Symposium in honor of Professor Klaus Tiedemann, Series Public Law, Legal Studies, Madrid, Boletin Oficial del Estado, 1995, p. 191.
(63 ) Affirms Enterría Javier Garcia, the criminal offenses involving corporate crime will inevitably pass through the sieve of commercial law, trying to link the two disciplines, or most of the time, stating irreconcilable contradictions that reported the need for a new reprocessing affected criminal types (García de Enterría, Javier, corporate crimes. A commercial approach, Civitas, Madrid, 1996, ps. 24/25).
(64) However, as noted Klaus Tiedemann, the effectiveness of the ban depends on its implementation is properly monitored to avoid the use of "straw men" and other fraudulent means to escape it (Tiedemann, Klaus, Power economic crime, Civitas, Madrid, 1985, p. 164).