Resumen

OLIVEIRA, Marlus H. Arns de. Criminal liability of legal persons in the field of economic criminal law. Rev. IUS [online]. 2015, vol.9, n.35, pp.179-189. ISSN 1870-2147.

With the World War I, and later the fall in the New York Stock Exchange, you can clearly notice the effective State intervention in the economy and the effects caused by it in legal system. Then, the Economic Criminal Law arises to criminalize abusive behavior of economic, financial and tax order. The criminal responsibility of moral entities must be also analyzed from the perspective of legal assets, highlighting the functional teleological orientation by Claus Roxin, because there is no way to separate criminal dogma and criminal policy. To deny this reality is to ignore the mode of action of this new society and to prevent the penal system is uniformly repressive to all persons, natural or legal. Obviously, the legitimacy of this new penal model takes place when criminal procedures and guarantees are observed.

Palabras llave : Criminal liability of legal persons; economic criminal law; economic and financial order; popular economy; environment; criminal policy.

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