Pregledni rad
Six Years of the Application of a New Criminal Code and the Legal Continuity of Abuse of Power in Business Dealings (Art. 292 CC/97): Interpretation of Abuse of Trust in Economic Operations and Tax Evasion or Customs Evasion
Sunčana Roksandić Vidlička
; Pravni fakultet, Sveučilište u Zagrebu, Zagreb, Hrvatska
Renata Pražetina Kaleb
; Županijski sud u Zagrebu, Zagreb, Hrvatska
Sažetak
The authors present the results of their research concerning the legal continuity of economic
offences by comparing offences from two Criminal Codes, one in force until 2013. The
authors analyse the legal continuity of the abuse of power in business dealings as described in
Art. 292 CC/97 as adjudicated by the courts after 2013. Out of all the judgments collected, the
authors present in this paper 40 which they deem most relevant. Considering that the offence of
breach of trust in commercial business, as described in Art. 246 CC/11, is a new main economic
offence, there are still many divergences in practice and theory regarding the interpretation
of the essential elements of this offence. As certain provisions of Art. 292 CC/ 97 have found
legal continuity in the criminal offence of tax evasion and customs evasion as described in Art.
256 CC/11, the authors also address the problems of interpreting this offence. The essential
elements that the courts must interpret when applying the offence described in Art 246 CC/11
is emphasised, as is the position of the authors on possible interpretation.
Ključne riječi
abuse of authority in business dealings (Article 292 CC/97); legal continuity; application of a more lenient law; elements of the offences; elements of guilt; abuse of trust in business dealings (Article 246 CC / 11); tax or customs evasion (Article 256 CC / 11); case law; interpretation of a legal norm
Hrčak ID:
232778
URI
Datum izdavanja:
2.12.2019.
Posjeta: 1.550 *