Insolvencias punibles y Ley Concursal

  • Fernando Gómez Martín Universidad de Deusto-Bilbao
DOI: https://doi.org/10.18543/ed-53(1)-2005pp45-110

Abstract

Sumario: 1. Insolvencias punibles en el Código Penal de 1995. 2. Doctrina científica. 2.1. Alzamiento de bienes. 2.2. Alzamiento en procesos concursales. 2.3. Delitos concursales. 2.4. Falsedad contable en procesos concursales. 3. Doctrina del Tribunal Supremo. 3.1. Alzamiento de bienes en perjuicio de acreedores (art. 257.1.1.º). 3.2. Actos de disposición patrimonial o generadores de obligaciones obstativos al embargo de bienes (art. 257.1.2.º). 3.3. Actos de disposición de bienes o para contraer obligaciones con la finalidad de eludir responsabilidades civiles ex delicto (art. 258). 3.4. Favorecimiento de acreedores (art. 259). 3.5. Insolvencia causada o agravada por el deudor (art. 260). 3.6. Falsedad contable (art. 261). 4. Incumplimiento de deberes contables. 5. Autoría y complicidad. 6. Calificación civil y proceso penal. 7. El Ministerio Fiscal. 8. Concurso de delitos. 9. Prescripción.

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Author Biography

Fernando Gómez Martín, Universidad de Deusto-Bilbao
Auditor y Censor Jurado de Cuentas.Profesor de Derecho Concursal
Published
2013-10-23
How to Cite
Gómez Martín, Fernando. 2013. “Insolvencias Punibles Y Ley Concursal”. Estudios De Deusto 53 (1), 45-110. https://doi.org/10.18543/ed-53(1)-2005pp45-110.
Issue
Vol. 53 No. 1 (2005)
Section
Studies

Last update: 08/02/2022

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