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Informes Periciales de Experto Independiente

Economic Crimes

Disloyal Management

Disloyal

Management

This occurs when a person who has the authority to administer the assets of others (by law, entrusted by an authority, or assumed through a legal transaction) exceeds their powers and, in doing so, causes damage to the administered assets.

Art 252 of the Criminal Code

Misappropriation

Misappropriation

This occurs when a person appropriates an item (money, effects, securities, or any other movable property) received in deposit, commission, or custody, or entrusted by any other title that creates the obligation to deliver or return it, making it their own, or denies having received it.

Art 253 and 254 of the Criminal Code

Money Laundering

Money

Laundering

A crime against wealth and the socio-economic order, involving actions aimed at incorporating assets obtained through illegal activities into the legitimate economic system.

Art 298 to 304 of the Penal Code

Corruption

Corruption

The offence of corruption or bribery in business occurs when:

 

  • An officer, director, administrator, employee, or collaborator of an enterprise receives, solicits, or accepts an unjustified benefit or advantage of any nature, or offers or promises to obtain it, for themselves or for a third party, as consideration for unduly favouring another in the acquisition or sale of goods, or in the contracting of services or in business relations.

  • An unjustified benefit or advantage of any nature whatsoever is promised, offered, or granted to an officer, director, employee, or collaborator of a company, for themselves or for a third party, as consideration for unduly favouring them or a third party over others in the acquisition or sale of goods, procurement of services, or in business relations.

  • By offering, promising, or giving any undue advantage or benefit, pecuniary or otherwise, to corrupt or attempt to corrupt, by themselves or through an intermediary, an authority or public official for their own benefit or for the benefit of a third party, in order for them to act or refrain from acting in connection with the exercise of public functions to obtain or retain a contract, business, or any other competitive advantage in the conduct of international economic activities.

Art 286 bis to 286 quater of the Penal Code

Tax Offence

Tax Offence

The offence against the Public Treasury and Social Security consists of defrauding, by action or omission, by avoiding the payment of taxes and quotas, amounts withheld or that should have been withheld, or payments on account of remuneration in kind, unduly obtaining refunds, or enjoying tax benefits or deductions in the same way, provided that the amount of the defrauded quota, the amount not paid of the withholdings or payments on account, or of the refunds or tax benefits unduly obtained or enjoyed exceeds 120,000 euros.

Art 305 to 310 bis of the Criminal Code

Corporate Crime

Corporate

Crime

Include: 

  • Accounting misrepresentation

  • Imposing or taking advantage of agreements that are abusive or detrimental to the company's interests.

  • Denying or preventing a shareholder from exercising their right to information, participation in the management or control of the company's activities, or subscription.

  • Impeding the actions of persons or bodies responsible for inspection and supervision.

Art 290 to 297 of the Criminal Code

Fraud

Fraud

Occurs when another person is deceived, for profit, inducing them to carry out an act of disposition to their own or another's detriment. Fraudsters are also considered to be: 

 

  • Those who, for profit and using some computer manipulation or similar artifice, obtain a non-consensual transfer of any patrimonial asset to the detriment of another.

  • Those who manufacture, introduce, possess, or provide computer programmes specifically intended for the commission of fraud.

  • Those who, using credit or debit cards, traveller's cheques, or the data contained in any of them, carry out operations of any kind to the detriment of their holder or a third party.

Art 248 to 251 bis of the Criminal Code

Frustration of implementation

Frustration of implementation

Frustration of execution offences mainly consist of:

  • The seizure of assets to the detriment of creditors.

  • Acts of disposing of assets or generating obligations that delay, hinder, or impede the effectiveness of a seizure or of an enforcement procedure, initiated or foreseeable to be initiated.

  • The presentation to the authority or official in charge of an incomplete or mendacious list of assets, with the aim of delaying, hindering, or preventing the satisfaction of the creditor in an enforcement procedure.

  • The use of assets seized by a public authority that have been deposited without authorisation.

Art 257 to 258 of the Criminal Code

Insolvency Punishable

Insolvency

Punishable

The offence of punishable insolvency is committed when acts are carried out that harm the interests of creditors due to an imbalance of assets, making it impossible for the creditor to satisfy their claims. 

Art 259 to 261 bis of the Criminal Code

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