Între decizia de afaceri şi delapidare. Un studiu de caz
Between business decision and embezzlement. A case study

Summary/Abstract: The case discussed in this article shall be placed at the junction of the civil law, companies’ law and criminal law. Specifically, the criminal investigation bodies considered that one of the business decisions of the de facto director of a company according to which some gratuities were granted to certain services rendered by the company would be the crime of embezzlement, and the director would have had the obligation to procure invoicing and collection of the respective services. The court seized by an indictment delivered a judgment of acquittal; however, in practice such criminal charges seem to be more and more frequent.

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