چکیده:
Negligent bankruptcy is a crime against property that its criminal title has specified in article 541 and 542 of Iran Commercial Code, and it has been criminalized in article 543 of that code. Its current punishment is specified in article 671 of Tazirat code of 1996. Through time passing, business requirements and legislative policies are subject to change. That is why different and scattered legal opinions in concept, elements and position of this crime, along the concept of bankruptcy, have extended to judicial procedure, although changes of criminal law have been effective in this matter. Due to the differences in doctrine and judicial decisions in dimension of this crime (including intentionally or unintentionally and etc…), and the new approach of criminal law to accept criminal liability of legal entities, and having ratification of new commercial code, it is necessary in addition to exact consideration in concept and elements of this crime(part 1), we are studying criminal liability of commercial legal person and capability of certain punishments imposed on him as well(part 2).
خلاصه ماشینی:
Furthermore, with the acceptance of criminal responsibility of legal persons according to Article 143 of the Islamic Penal Code, applying and being able to impose the penalties for bankruptcy due to fault on commercial legal persons requires consideration.
, in crimes with similar penalties to the aforementioned crime may aim at and violate the obligation to issue a ruling; however, in the case of bankruptcy due to fault, due to the preservation of public economic order and the special obligation imposed, which is placed in the Commercial Code as an independent law, it is not applicable and it is not possible to accept specialization in this regard; because, in principle, a subsequent general rule is not a specific rule.
The logic hidden in this paragraph is that because these actions worsen the merchant's situation and destroy his assets, they are prohibited by the legislator; because in commercial practice, it is sometimes observed that the merchant, in order to delay his cessation of payments, buys goods on credit (on credit) or in long-term installments at a price higher than the market price and then sells them in cash at a price lower than the market price, and in common parlance, “sells below cost” to use the transaction price for a while, which in fact increases his debts; therefore, if a merchant commits these acts with the intention of If he intends to escape the danger of cessation of payments and bankruptcy, such a person is also guilty of intentionally resorting to uneconomical means.
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