Criminal responsibility of the managers. Bankruptcy or criminal tax offence
DOI:
https://doi.org/10.51302/rcyt.2017.4519Keywords:
manager-member of the Board, Section 305 Spanish Criminal Act, insolvency procedure, wilful or malice misconduct, offence against the Public Treasury-Inland Revenue, tax fraud, tax evasion, case law, fraudulent intent, non bis in idem, concealment, omissionAbstract
Criminal liability of the members of the Board of Directors or any management personnel may arise, inter alia, from the alleged commission by the company itself of an offence against the Public Treasury-Inland Revenue or, should the company be in a bankruptcy or insolvency procedure, from the ruling of the insolvency as fraudulent negligent by the Court. Therefore, not only the objective elements of the criminal conduct must be considered, but also the intentional element –wilful or malice misconduct– should be analyzed to assert if the acts or behaviour of the manager or Bord member may be considereed as a criminal offence, through action or omission, as a result of any damages caused to the Public Treasury. Consequently, it must be proved, beyond any reasonable doubt, the existence of fraudulent or concealing intent by the company and it's managers, not sufficing, therefore, the mere corporate mismanagement to determine the existence of the aforesaid offence, analyzing separately such elements.
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