Calificación del concurso y proceso penal

Abstract

The purpose of this paper is to highlight some problems that the qualification piece presents in its relationship with criminal law and criminal procedure law. For this purpose, it is inevitable to take into consideration the various branches of the legal System that are implicated among themselves and analyze their legislative evolution. In particular, the Commercial code, the Criminal Code and the Bankruptcy Law. Next, the paper deals with the fundamental questions concerning the relationships between the conducts that give rise to the ruling of guilty in the qualification piece and those contained in the Criminal Code and, therefore, the consequences that it could have in the corresponding bankruptcy and criminal procedures (probatory linkage, principle of non bis in idem,...). The paper ends with a series of proposals de lege ferenda for improving the regulation of this insolvency institution.