Abstract:

The bankruptcy offence and fraudulent bankruptcy offence seem to represent a point of interest of the Romanian legislator, who has oscillated between various solutions both in terms of the sanctioning regime and in the rules that incriminate these facts, frequently modifying both the seat of the matter and their content.  The present study focuses both on the analysis of the offenses of simple and fraudulent bankruptcy, as well as on the evolution of the norms in the field of insolvency and of the fiscal ones, which can modify the legal content of these offenses. It is necessary for the bankruptcy examination to be carried out in conjunction with the analysis of the legal norms governing the insolvency procedure, the legal regime applicable to the insolvent persons being, doubtless, one of general interest, because it determines significant economic-financial effects. Given the transnational dimension of the crime and the connection with organized crime, at European level, the causal link between insolvency and bankruptcy represents an extremely negative social phenomenon that endangers the confidence of citizens in the rule of law or in business activities.