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Schlagwörter:
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Zusammenfassung:
This paper examines if, under the new offense of embezzlement and abuse of trust as set out in the draft amendment of the Penal Code (Section 252 PCP), it is possible that those conducts engaged in by the manager which constitute a statutory violation––be it criminal, administrative or civil––, and from which a detriment to the assets under management is derived, can in turn constitute an offense of embezzlement and abuse of trust. After describing the problem in its full scope, and after going through the solutions proposed in German literature, a solution proposal is put forward. In order to do so, the three essential theoretic pillars of the new embezzlement and abuse of trust offense are analysed: the scope of the administrator’s guarantor position, the concept of damage and the criteria for the attribution of the damage to the breach of the duty to safeguard third-party economic interests.
