El presente artículo busca proponer una concepción sobre la coautoría en los delitos de infracción de deber, contrastándola con otras concepciones existentes en la doctrina, tanto coincidentes como críticas.

The theory of duty crime has been taken by national and international literature and their propositions have been applied by Peruvian jurisprudence. The usefulness of the theory has been identified mainly in public official’s crimes. In the case-law review, there isn’t a single theoretical position, because different approaches are taken place. However, it highlights the consensus about practical consequences that theory brings, such as the restriction of perpetration to people specially bound by a special duty, the consideration of the extraneus as participant and, about the evidentiary point of view, the necessity to prove the special duty and its infringement to determinate the perpetration in these crimes.

Contracts are a fundamental element in our current economic system. However, parties sometimes act in bad faith, thereby affecting the contractual relationship. One of the most frequent bad faith conducts is the deceit between the parties to conclude the contract, which then materializes in a breach of contract. This situation has led to the regulation of civil and criminal protection mechanisms. The mechanisms applied in practice include contractual fraud, deceit as a defect of consent and contractual breach. Despite the similarities between these legal institutions, their distinction is extremely important, particularly because the consequence of fraud entails criminal punishment. In that context, this paper features the legal institutions that protect contractual relationships against behaviors where the deceit takes place and analyzes the criteria of delimitation between the swindle ...

This article develops a brief account of the evolution of the crime of Embezzlement of Public Funds in Peru, as well as regulation in other countries. Finally, it comments widely on the legal right, the subjective elements, objectives of the type and the degrees of participation of the aforementioned crime.

The theory of duty crime has been taken by national and international literature and their propositions have been applied by Peruvian jurisprudence. The usefulness of the theory has been identified mainly in public official’s crimes. In the case-law review, there isn’t a single theoretical position, because different approaches are taken place. However, it highlights the consensus about practical consequences that theory brings, such as the restriction of perpetration to people specially bound by a special duty, the consideration of the extraneus as participant and, about the evidentiary point of view, the necessity to prove the special duty and its infringement to determinate the perpetration in these crimes.

In a State governed by the rule of law and respect for institutions, the power is never absolute, but rather a limited one. In that order, when public officials exceed their authority and attributions, the legal system should have a reaction.In the present article, the author realizes an explanation and an analysis about the abuse of authority crime. According to national and international doctrine, and Peruvian jurisprudence, the author presents how to understand the legal right protected, the objective and subjective tipicity, the active and passive subjects, as well as the sanction in this crime.

The article addresses the problem of determining the suspension period of the prescription of criminal prosecution. It analyzes its legal regulation, its subsequent determination by Law 31751, and the impact of Plenary Agreement 05-2023/CIJ-112.After discussing the scope of the principle of legality, the separation of powers, and the constitutional review of criminal law, de lege lata, is defined that in our legal system, Law 31751 establishes the limit of the suspension period of the prescription. Finally, de lege ferenda, a legislative reform is proposed that does not assign suspensive effects to the act of formalizing the preparatory investigation and that the suspension period lasts as long as it takes to resolve the impeding cause.

The article examines tax regularization in the Peruvian legal system, focusing particularly on the foundations that legitimize it, the requirements for its application, and the challenges faced in its practical implementation. The significance of this legal institution lies in its capacity to exempt the perpetrator of a tax crime from criminal prosecution, provided they inform the authority of their unlawful act and pay the full amount of the tax debt generated by the offense, plus interest and the fine. The criminal policy considerations that justify waiving criminal prosecution prioritize the effectiveness of tax collection and acknowledge the achievement of criminal law objectives through this mechanism. The article is structured in five sections comprising: i) an approach to the institution of tax regularization, ii) the foundations of legitimation, iii) the discussion of its legal n...

In a State governed by the rule of law and respect for institutions, the power is never absolute, but rather a limited one. In that order, when public officials exceed their authority and attributions, the legal system should have a reaction.In the present article, the author realizes an explanation and an analysis about the abuse of authority crime. According to national and international doctrine, and Peruvian jurisprudence, the author presents how to understand the legal right protected, the objective and subjective tipicity, the active and passive subjects, as well as the sanction in this crime.

El presente artículo desarolla un breve recuento de la evolución del delito de Malversación de Fondos Públicos en el Perú, asi como la regulación en otros países. Por último, se comenta ampliamente sobre el bien jurídico, los elementos subjetivos, objetivos del tipo y los grados de participación del delito mencionado.

Contracts are a fundamental element in our current economic system. However, parties sometimes act in bad faith, thereby affecting the contractual relationship. One of the most frequent bad faith conducts is the deceit between the parties to conclude the contract, which then materializes in a breach of contract. This situation has led to the regulation of civil and criminal protection mechanisms. The mechanisms applied in practice include contractual fraud, deceit as a defect of consent and contractual breach. Despite the similarities between these legal institutions, their distinction is extremely important, particularly because the consequence of fraud entails criminal punishment. In that context, this paper features the legal institutions that protect contractual relationships against behaviors where the deceit takes place and analyzes the criteria of delimitation between the swindle ...

The article addresses the problem of determining the suspension period of the prescription of criminal prosecution. It analyzes its legal regulation, its subsequent determination by Law 31751, and the impact of Plenary Agreement 05-2023/CIJ-112. After discussing the scope of the principle of legality, the separation of powers, and the constitutional review of criminal law, de lege lata is defined that in our legal system, Law 31751 establishes the limit of the suspension period of the prescription. Finally, de lege ferenda, a legislative reform is proposed that does not assign suspensive effects to the act of formalizing the preparatory investigation and that the suspension period lasts as long as it takes to resolve the impeding cause.

The determination of the legal interest in the crime of collusion is relevant for the legitimate application of criminal law. The validity of the principle of protection of legal assets is relevant in the field of crimes against the public administration, where simple administrative infractions are often sanctioned such as crimes. Therefore, in the case of the collusion, the punishment is based on reasons that go beyond the mere breach of duties or the presence of administrative irregularities. Legitimacy is based here on the harmfulness of the collusion act.

In a historical ruling, unprecedented in national law, and one of the most relevant sentences in international case law, the National Criminal Division of the Supreme Court of Peru convicted the former president Alberto Fujimori Fujimori as the indirect perpetrator of crimes against humanity, essentially on the grounds of the theory of the indirect perpetrator by organization, to judge those crimes perpetrated through organized power structures. The study recalls the origin and background of the theory, analyzing and providing critical opinions on the grounds of the sentence in relation to the criminal participation of the former Peruvian head of state, which sets the bases for national case law and consolidates the indirect perpetratorship in our midst.

Contracts are a fundamental element in our current economic system. However, parties sometimes act in bad faith, thereby affecting the contractual relationship. One of the most frequent bad faith conducts is the deceit between the parties to conclude the contract, which then materializes in a breach of contract. This situation has led to the regulation of civil and criminal protection mechanisms. The mechanisms applied in practice include contractual fraud, deceit as a defect of consent and contractual breach. Despite the similarities between these legal institutions, their distinction is extremely important, particularly because the consequence of fraud entails criminal punishment. In that context, this paper features the legal institutions that protect contractual relationships against behaviors where the deceit takes place and analyzes the criteria of delimitation between the swindle ...

This article develops a brief account of the evolution of the crime of Embezzlement of Public Funds in Peru, as well as regulation in other countries. Finally, it comments widely on the legal right, the subjective elements, objectives of the type and the degrees of participation of the aforementioned crime.

The theory of duty crime has been taken by national and international literature and their propositions have been applied by Peruvian jurisprudence. The usefulness of the theory has been identified mainly in public official’s crimes. In the case-law review, there isn’t a single theoretical position, because different approaches are taken place. However, it highlights the consensus about practical consequences that theory brings, such as the restriction of perpetration to people specially bound by a special duty, the consideration of the extraneus as participant and, about the evidentiary point of view, the necessity to prove the special duty and its infringement to determinate the perpetration in these crimes.

The article examines tax regularization in the Peruvian legal system, focusing particularly on the foundations that legitimize it, the requirements for its application, and the challenges faced in its practical implementation. The significance of this legal institution lies in its capacity to exempt the perpetrator of a tax crime from criminal prosecution, provided they inform the authority of their unlawful act and pay the full amount of the tax debt generated by the offense, plus interest and the fine. The criminal policy considerations that justify waiving criminal prosecution prioritize the effectiveness of tax collection and acknowledge the achievement of criminal law objectives through this mechanism. The article is structured in five sections comprising: i) an approach to the institution of tax regularization, ii) the foundations of legitimation, iii) the discussion of its legal n...

In a historical ruling, unprecedented in national law, and one of the most relevant sentences in international case law, the National Criminal Division of the Supreme Court of Peru convicted the former president Alberto Fujimori Fujimori as the indirect perpetrator of crimes against humanity, essentially on the grounds of the theory of the indirect perpetrator by organization, to judge those crimes perpetrated through organized power structures. The study recalls the origin and background of the theory, analyzing and providing critical opinions on the grounds of the sentence in relation to the criminal participation of the former Peruvian head of state, which sets the bases for national case law and consolidates the indirect perpetratorship in our midst.

The article addresses the problem of determining the suspension period of the prescription of criminal prosecution. It analyzes its legal regulation, its subsequent determination by Law 31751, and the impact of Plenary Agreement 05-2023/CIJ-112.After discussing the scope of the principle of legality, the separation of powers, and the constitutional review of criminal law, de lege lata, is defined that in our legal system, Law 31751 establishes the limit of the suspension period of the prescription. Finally, de lege ferenda, a legislative reform is proposed that does not assign suspensive effects to the act of formalizing the preparatory investigation and that the suspension period lasts as long as it takes to resolve the impeding cause.