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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2022-02-15  |  Accepted: 2022-05-15  |  Published: 2022-06-30

Title

Conditions for application of criminal liability to the board of a company in the legal system of the Republic of Latvia


Abstract

Criminal offenses in the area of commercial relationships, especially in recent years, pose a number of problems for public security and the efficient development of the economy. There is currently no common practice for identifying and qualifying them. Thus, there is a need to perform a detailed analysis of criminal offenses, committed during the management of capital companies, paying special attention to such aspects as the level of liability of a legal person, as well as the criminal liability of persons - management board members, for violations of law committed during the management of a legal person. In order to comply with the principles of international law regarding the criminal liability of legal persons and in order to harmonize legal norms, amendments to the Criminal Law of the Republic of Latvia were adopted. It gave a possibility to imply legal sanctions on legal entities. The adoption of these amendments strengthened the principles of equality, fairness and inevitability of punishment regarding to the criminal liability of legal persons.


Keywords

company, legal person, natural person, criminal liability


JEL classifications

K14 , K20 , K22


URI

http://jssidoi.org/jesi/article/959


DOI


Pages

45-55


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Teivāns-Treinovskis, Jānis
Daugavpils University, Daugavpils, Latvia https://du.lv
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Jefimovs, Nikolajs
Daugavpils University, Daugavpils, Latvia https://du.lv
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Velika, Ruta
Daugavpils University, Daugavpils, Latvia https://du.lv
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Kriviņš, Anatolijs
Daugavpils University, Daugavpils, Latvia https://du.lv
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Journal title

Entrepreneurship and Sustainability Issues

Volume

9


Number

4


Issue date

June 2022


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 1309  |  PDF downloads: 612

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