The punitive grounds of dissolution of the commercial companies in Costa Rica

 

Wedi'i Gadw mewn:
Manylion Llyfryddiaeth
Awdur: Anzora Solano, Johan Alberto
Fformat: artículo original
Statws:Versión publicada
Dyddiad Cyhoeddi:2026
Disgrifiad:This article substantiates and explains the category of punitive dissolving grounds of business companies, based on recent legislative changes in criminal and tax matters. To this end, this article details the laws containing those sanctions and presents the main consequences arising from them. In conclusion, it calls the attention to the need to encourage doctrinal discussion on this subject, to lay the foundations for further academic research on the phenomenon of criminal liability of legal entities.
Gwlad:Portal de Revistas UCR
Sefydliad:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Iaith:Español
OAI Identifier:oai:portal.revistas.ucr.ac.cr:article/7732
Mynediad Ar-lein:https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7732
Allweddair:Business companies
administrative sanction
dissolution
criminality
legal entities
taxes
Sociedades mercantiles
sanción administrativa
disolución
criminalidad
personas jurídicas
impuesto