The punitive grounds of dissolution of the commercial companies in Costa Rica
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| Auteur: | |
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| Format: | artículo original |
| Statut: | Versión publicada |
| Date de publication: | 2026 |
| Description: | 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. |
| Pays: | Portal de Revistas UCR |
| Institution: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Langue: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7732 |
| Accès en ligne: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7732 |
| Mots-clés: | Business companies administrative sanction dissolution criminality legal entities taxes Sociedades mercantiles sanción administrativa disolución criminalidad personas jurídicas impuesto |