Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence

According to statistical data, the number of entities that declared insolvency in the Republic of Moldova has increased significantly. Thus, if, in 2016, 673 economic agents were declared insolvent, then only in the first quarter of 2022 their number stood at 2968 . In all countries of the world, no...

Full description

Bibliographic Details
Main Author: Natalia Janu
Format: Article
Language:English
Published: Editura Universității „Alexandru Ioan Cuza” din Iași 2022-08-01
Series:Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
Subjects:
Online Access:https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/tiine-penale/natalia-janu
_version_ 1798040779466211328
author Natalia Janu
author_facet Natalia Janu
author_sort Natalia Janu
collection DOAJ
description According to statistical data, the number of entities that declared insolvency in the Republic of Moldova has increased significantly. Thus, if, in 2016, 673 economic agents were declared insolvent, then only in the first quarter of 2022 their number stood at 2968 . In all countries of the world, no matter the level and degree of development of their economy, there is such a phenomenon as insolvency. It is obvious that a natural or legal person could become insolvent because of excess debt or lack of liquidity. In other cases, however, it is found that insolvency occurs because entrepreneurs are not able to manage their business, or they intentionally, through illicit actions, cause the company's poor economic condition. Therefore, the economic and financial difficulties of an enterprise may have the "domino" negative effect of attracting the financial collapse of business partners . We consider that the legislation of the Republic of Moldova provides sufficient instruments for the authorized administrator and the State Tax Service to have the possibility, together with the insolvency process, to identify offenses committed by the debtor even after the insolvency proceedings have been initiated. At the same time, we can assume that the detection of the insolvency offense in the Republic of Moldova is a rare phenomenon, because we are confronted with the problem of lack of professional training and specialization in the given field of the criminal investigation bodies, the competence in examining these crimes is assigned to the general organs of Ministry of Internal Affairs, according to art. 266 of the Criminal Procedure Code of the Republic of Moldova. However, the offense of insolvency (fictitious and intentional), as an economic crime, requires extensive knowledge of the financial and accounting field, civil law, insolvency, etc., for the instrumental provision of complex strategic investigations following the experience of the European Union. It is therefore important that criminal investigation structures investigating economic offenses in general and insolvency offenses in particular should have a high return through full use of institutional and professional capacities.
first_indexed 2024-04-11T22:12:24Z
format Article
id doaj.art-0c1e446bd4f843d1bc780922f3b62b48
institution Directory Open Access Journal
issn 1221-8464
2537-3048
language English
last_indexed 2024-04-11T22:12:24Z
publishDate 2022-08-01
publisher Editura Universității „Alexandru Ioan Cuza” din Iași
record_format Article
series Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
spelling doaj.art-0c1e446bd4f843d1bc780922f3b62b482022-12-22T04:00:31ZengEditura Universității „Alexandru Ioan Cuza” din IașiAnalele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice1221-84642537-30482022-08-0168226327610.47743/jss-2022-68-3-16Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offenceNatalia Janu0USARB, MoldovaAccording to statistical data, the number of entities that declared insolvency in the Republic of Moldova has increased significantly. Thus, if, in 2016, 673 economic agents were declared insolvent, then only in the first quarter of 2022 their number stood at 2968 . In all countries of the world, no matter the level and degree of development of their economy, there is such a phenomenon as insolvency. It is obvious that a natural or legal person could become insolvent because of excess debt or lack of liquidity. In other cases, however, it is found that insolvency occurs because entrepreneurs are not able to manage their business, or they intentionally, through illicit actions, cause the company's poor economic condition. Therefore, the economic and financial difficulties of an enterprise may have the "domino" negative effect of attracting the financial collapse of business partners . We consider that the legislation of the Republic of Moldova provides sufficient instruments for the authorized administrator and the State Tax Service to have the possibility, together with the insolvency process, to identify offenses committed by the debtor even after the insolvency proceedings have been initiated. At the same time, we can assume that the detection of the insolvency offense in the Republic of Moldova is a rare phenomenon, because we are confronted with the problem of lack of professional training and specialization in the given field of the criminal investigation bodies, the competence in examining these crimes is assigned to the general organs of Ministry of Internal Affairs, according to art. 266 of the Criminal Procedure Code of the Republic of Moldova. However, the offense of insolvency (fictitious and intentional), as an economic crime, requires extensive knowledge of the financial and accounting field, civil law, insolvency, etc., for the instrumental provision of complex strategic investigations following the experience of the European Union. It is therefore important that criminal investigation structures investigating economic offenses in general and insolvency offenses in particular should have a high return through full use of institutional and professional capacities.https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/tiine-penale/natalia-janutrialinsolvencyentrepreneurpunishmenteconomic agentpropertyregulationsocial dangerpurpose of acquisitionattributionslegal assessmentcrimeprophylaxis
spellingShingle Natalia Janu
Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice
trial
insolvency
entrepreneur
punishment
economic agent
property
regulation
social danger
purpose of acquisition
attributions
legal assessment
crime
prophylaxis
title Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
title_full Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
title_fullStr Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
title_full_unstemmed Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
title_short Abordări conceptuale privind latura obiectivă a infracţiunii de insolvabilitate intenţionată//Conceptual approaches regarding the objective side of the intentional insolvency offence
title_sort abordari conceptuale privind latura obiectiva a infractiunii de insolvabilitate intentionata conceptual approaches regarding the objective side of the intentional insolvency offence
topic trial
insolvency
entrepreneur
punishment
economic agent
property
regulation
social danger
purpose of acquisition
attributions
legal assessment
crime
prophylaxis
url https://pub.law.uaic.ro/ro/volume-publicate/2022/anale-uaic-tomul-lxviii-stiine-juridice-nr.-ii/tiine-penale/natalia-janu
work_keys_str_mv AT nataliajanu abordariconceptualeprivindlaturaobiectivaainfractiuniideinsolvabilitateintentionataconceptualapproachesregardingtheobjectivesideoftheintentionalinsolvencyoffence