The punitive grounds of dissolution of the commercial companies in Costa Rica
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| Автор: | |
|---|---|
| Формат: | artículo original |
| Статус: | Versión publicada |
| Дата публикации: | 2026 |
| Описание: | 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. |
| Страна: | Portal de Revistas UCR |
| Институт: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Язык: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/7732 |
| Online-ссылка: | https://revistas.ucr.ac.cr/index.php/rjuridicas/article/view/7732 |
| Ключевое слово: | Business companies administrative sanction dissolution criminality legal entities taxes Sociedades mercantiles sanción administrativa disolución criminalidad personas jurídicas impuesto |