Remarks on the active subject of the offense of embezzlement
Remarks on the active subject of the offense of embezzlement

Summary/Abstract: Once with the entry into force of the new Criminal Codes, the legislator intervened and conducted a series of modifications regarding the content of the definition of the offense of embezzlement.. This rethinking of the incriminating framework comes as a consequence of problems signaled by both judicial doctrine and practice, aspects that were signaled long before February 1, 2014. With regard to the active subject of embezzlement, the person who may have this capacity must meet a number of special conditions which refer to the exercise of a position involving public duties, or which can be found in one of the situations listed in Article 308 of the Criminal Code (manager or administrator of the embezzled money, assets or goods). Establishing the quality of active subject of embezzlement requires a complex analysis of the de facto and de jure situation that characterizes the crime, because there are many similarities with other similar acts with which it can be confused.

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