La responsabilidad por actos riesgosos de gestión en las sociedades de capital: Un estudio de derecho comparado

Abstract

Business decisions which bear too much risk are considered as one of the most important causes of the present economic crisis. These can entail speculations with securities having high risk level or granting credits to insecure debtors. Without entering into discussion about the origins of the crisis, this article aims at analysing the possible criminal responsibility for such acts in three important economies of Europe: France, Germany and Poland. Moreover the text provides for a dogmatical comparative analysis and presents the notion of risk relevant to the criminal responsibility for the offences in question. In addition the text attempts at resolving the issue of whether harmonisation of definitions of offences in question would be justified in the light of the recent economic developments and according to the new article 83 of the Treaty on the Functioning of the European Union.