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

Author

Listed:
  • Jānis Teivāns-Treinovskis

    (Daugavpils University, Latvia)

  • Nikolajs Jefimovs

    (Daugavpils University, Latvia)

  • Ruta Velika

    (Daugavpils University, Latvia)

  • Anatolijs Kriviņš

    (Daugavpils University, 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.

Suggested Citation

  • Jānis Teivāns-Treinovskis & Nikolajs Jefimovs & Ruta Velika & Anatolijs Kriviņš, 2022. "Conditions for application of criminal liability to the board of a company in the legal system of the Republic of Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 9(4), pages 45-55, June.
    • Handle: RePEc:ssi:jouesi:v:9:y:2022:i:4:p:45-55
    DOI: 10.9770/jesi.2022.9.4(2)
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    Cited by:

    1. Silviu Gabriel Szentesi & Vanina Adoriana Trifan & Mioara Florina Pantea & Camelia Daniela Hațegan & Maria Sinaci, 2023. "Development and validation of a managerial model to understand taxpayers’ attitudes and perceptions towards tax compliance," Journal of Financial Studies, Institute of Financial Studies, vol. 15(8), pages 177-191, December.

    More about this item

    Keywords

    company; legal person; natural person; criminal liability;
    All these keywords.

    JEL classification:

    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K20 - Law and Economics - - Regulation and Business Law - - - General
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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