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Resumen de Supuesto delito societario del artículo 290 del Código Penal: Comentario al Auto de la Audiencia Provincial de Madrid de 29 de enero de 2009

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  • This comment focuses on determining whether administrators of the Atlético Club of Madrid committed the corporate crime of the article 290 of the Criminal Law. It analyzes the elements that must be met in this crime: if there has been an actual economic harm, precise and determined quantitatively. Or if, on the contrary, the behaviour of the administrators was only a finacial engineering transaction, wuth impunity from a criminal standpoint.


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