نوع مقاله : پژوهشی
1 عضو هیأت علمی دانشکده حقوق دانشگاه تربیت مدرس
2 دانش آموخته دکتری حقوق کیفری و جرم شناسی از دانشگاه تربیت مدرس، بازپرس دادسرای رسیدگی به جرایم پولی و بانکی تهران
عنوان مقاله [English]
The demands of today's world and the Commitment of dangerous and harmful crimes by legal entities and the need for appropriate compensation for victims of damage and judicial -criminological considerations, have convinced legal systems such to accept criminal responsibility of legal entities. It is clear for credit institutions including banks, as well as other legal entities under certain conditions, to be eligible for criminal responsibility.
But accepting criminal liability for credit institutions as legal entities, is accompanied by this fundamental question: what are the conditions and criteria for assigning criminal liability to credit institutions as legal entities? Representing approach as a criteria for attributing criminal liability to credit institutions as legal entities, is approved by the Iranian legislature in Article 143 of the Islamic Penal Code, but due to flaws in this theory, including the difficulty of identifying responsible individuals and complicated structure of credit institutions, accepting of corporate responsibility theory is consistent with the basics of Identifying of criminal liability for credit institutions as legal entities and the principles of justice and fairness. At the same time, imposing criminal liability on the banks and credit institutions, requires that the legal representative of bank or credit union, "the" or "in the interests" of the bank or credit union as a legal person, commits a crime. The concept of legal representative of Credit Institutions, realization time of legal personality of governmental and non-governmental Credit Institutions, the Conditions of criminal liability realization, have ambiguities that critical analysis of them, is concerned with this article.