UNELE CONSIDERAȚII TEORETICE ÎN LEGÃTURÃ CU INFRACȚIUNEA REGLEMENTATÃ DE ART. 2803 DIN LEGEA NR. 31/1990 PRIVIND SOCIETÃȚILE COMERCIALE, REPUBLICATÃ

In this study, the author carries out a detailed analysis of the content of the offence regulated by art. 2803 of Law no. 31/1990 on companies, as republished, subsequently amended and supplemented, criticizing a series of opinions expressed in the specialty literature regarding the constituent elements of this offence. In the last part of the publication, the author raises the question of autonomy of the examined offence as compared to the offence regulated under art. 291 of the Criminal Code (art. 323 of the new Criminal Code), proposing certain criteria for the classification of these two offences.