Publication: El delito de falsedad en los documentos sociales del artículo 290 del código penal
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2017-06-05
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Universidad Complutense de Madrid
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Abstract
El presente trabajo aborda el estudio de la figura de la falsedad en las cuentas anuales y/o en los documentos sociales cuya misión es reflejar de manera fiel el estado económico o jurídico de las sociedades mercantiles (artículo 290 del Código Penal). Si bien existen un número aceptable de obras que hacen referencia a los delitos societarios en su conjunto, aunque en la mayoría ocasiones incardinados dentro de un estudio más amplio, referido a esa parte del Derecho penal que ha venido a denominarse Derecho penal económico, lo cierto es que en referencia concreta a la figura contenida en el artículo 290 del Código Penal, no existe amplia bibliografía ni ha sido objeto directo de estudio, salvo en contadas y casi diría que excepcionales ocasiones, y salvo artículos doctrinales, por descontado, de menor extensión que cualquier obra monográfica. Sucede que la doctrina científica, al analizar los delitos contenidos en el Capítulo XIII del Título XIII de la norma penal sustantiva, ha obviado en buena medida el delito de falsedad en los documentos sociales y se ha centrado, esta vez sí de manera prolija, en el estudio del recientemente suprimido delito societario de administración desleal del artículo 295, como consecuencia de la reforma del Código Penal operada a través de la Ley Orgánica 1/2015, de 30 de marzo, con entrada en vigor el 1 de David Pavón Herradón julio de igual año. Reforma normativa que, por cierto, no ha afectado al citado artículo 290...
This thesis studies the notion of false information in annual accounts and/or in corporate documents whose function is to present a true and accurate statement of the financial or legal situation of companies (Article 290 of the Criminal Code). Although a considerable number of research works analyse corporate crime in general, most of them form part of a broader study of the part of Criminal Law that has become known as Economic Criminal Law, and few specific studies have been made of the crime defined in Article 290 of the Criminal Code. This crime has only been analysed on exceptional occasions in legal research papers and longer monographic studies have yet to be made. The fact is that when analysing the corporate crimes set out in Chapter XIII of Part XIII of the Criminal Code, law researchers have tended to overlook the crime of falsehood in corporate documents and have instead focused, this time quite extensively, on the corporate crime of deliberate mismanagement set out in Article 295, which was recently abolished as a result of the reform of the Criminal Code (introduced by Organic Act 1/2015 of 30th March, which came into force on 1st July 2015), a reform that did not affect Article 290...
This thesis studies the notion of false information in annual accounts and/or in corporate documents whose function is to present a true and accurate statement of the financial or legal situation of companies (Article 290 of the Criminal Code). Although a considerable number of research works analyse corporate crime in general, most of them form part of a broader study of the part of Criminal Law that has become known as Economic Criminal Law, and few specific studies have been made of the crime defined in Article 290 of the Criminal Code. This crime has only been analysed on exceptional occasions in legal research papers and longer monographic studies have yet to be made. The fact is that when analysing the corporate crimes set out in Chapter XIII of Part XIII of the Criminal Code, law researchers have tended to overlook the crime of falsehood in corporate documents and have instead focused, this time quite extensively, on the corporate crime of deliberate mismanagement set out in Article 295, which was recently abolished as a result of the reform of the Criminal Code (introduced by Organic Act 1/2015 of 30th March, which came into force on 1st July 2015), a reform that did not affect Article 290...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Derecho, Departamento de Derecho Penal, leída el 26-11-2015