Commercial Companies in the Criminal Trial
Commercial Companies in the Criminal Trial

Author(s): Ramona Mihaela Coman
Subject(s): Criminal Law, Commercial Law
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: commercial companies; criminal trial accused; civilly liable party;
Summary/Abstract: The accused or the civilly liable party? What is the position of a commercial company in a criminal trial? If in the case of certain offenses the answer is quite clear, in the case of crimes like tax evasion or money laundering, the practice is not unitary. The article analyzes the cases in which the criminal liability of a company can be engaged, as well as the effect generated by the role that the prosecutor sets for the company- as criminally or civilly liable party- in the case of criminal offenses such as tax evasion.

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