Datensatz

Zusammenfassung

This paper analyses the offence of fraudulent bankruptcy, as set forth in the recent 2015 reform. The amendments introduced are substantial. The new text is characterised, partly, by the combination of extreme casuistry in the description of the conduct defined as criminal with the use of clauses pending assessment that make it difficult to define what is punishable; secondly, it includes the surprising punishment of recklessness; and thirdly, it all but eliminates the objective condition of punishability involving the need for bankruptcy proceedings to have been initiated in order to be able to prosecute the offence of fraudulent bankruptcy, which gave the precept purpose and allowed it to be properly distinguished from the offence of the concealment of assets. All of this is combined with the criminal liability of legal persons, already introduced for punishable offences of insolvency in 2010. The result is a disturbing legal concept that is difficult to apply.