Rational administration of the patrimony. Comparative analysis and extensive application of the standard contained in insolvency criminality matters

Descripción del Articulo

This paper analyses the new criterion of “rational administration of assets”, provided for in the bankruptcy crime of article 463 of the Chilean Penal Code, recently amended by the Economic Crimes Law, No. 21,595 of August 2023. For such purposes, the article compares this standard with other equiva...

Descripción completa

Detalles Bibliográficos
Autores: Mayer Lux, Laura, Toso Milos, Angela
Formato: artículo
Fecha de Publicación:2025
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:ojs.pkp.sfu.ca:article/32038
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/32038
Nivel de acceso:acceso abierto
Materia:Bancarrota
Delitos concursales
Administración desleal
Fraude al Fisco
Deber de diligencia
Bankruptcy
Insolvency offenses
Disloyal administration
Fraud against the state
Duty of care
Descripción
Sumario:This paper analyses the new criterion of “rational administration of assets”, provided for in the bankruptcy crime of article 463 of the Chilean Penal Code, recently amended by the Economic Crimes Law, No. 21,595 of August 2023. For such purposes, the article compares this standard with other equivalent criterions, such as “orderly economic management” or “diligence in the management of economic affairs”. The paper concludes that, beyond the terminological issue, all these standards point in the same direction. Additionally, the article highlights that the Chilean criterion is not only more precise and adequate in criminal law matters, but can also have a broad scope, capable of extending to crimes such as disloyal administration or fraud against the State.
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).