SPECIAL FEATURES OF THE CRIMINAL OFFENCES LAID DOWN IN THE COMPANY LAW NO.31/1990

Abstract

The Law No.31/1990 is a non-criminal law with criminal provisions, as it is mainly aimed at regulating the operation of companies, but it also includes incrimination rules. Thus, Art. 271-279, Art. 2801 and Art. 2803 incriminate several acts through which the legal rules on companies are violated. The incrimination rules included in the Law No.31/1990 are special incrimination rules (derogatory), as compared to the ones existing in the Criminal Code [Art.297 (abuse of office), Art.295 (embezzlement) etc.], because they are applied with priority, except when the penalty provided for in the Criminal Code is more severe (see Art.281 of the Law No.31/1990). The incrimination rules existing in the Law No. 31/1990 apply exclusively to the companies regulated by this law, and not to other types of companies, with or without legal personality.

Keywords

• companies
• incrimination rules
• non-criminal law with criminal provisions
• criminal code
• active subject
• passive subject
• legal subject-matter