Fraudulent bankruptcy terms
In order for the terms of this crime to be integrated, the contribution of some subjective and objective factors is necessary. In the first place, the subject must be a commercial entrepreneur or a company or one of the subjects that represents it in the case of a tax offense that is a bankruptcy offense.
Bankruptcy is a crime that, therefore, presupposes specific qualities of the subject. This does not mean that an outside party cannot participate in the crime.
As we will see better in the course of our discussion, the participation of the extraneus in the crime of fraudulent bankruptcy is also considered a crime by law (art. 216 - 217 and 223 of the bankruptcy law).
Bankruptcy crime is one of the main bankruptcy crimes punishable only if the employer declares bankruptcy. From an objective point of view, therefore, it is the bankruptcy declaration that represents an important constituent element of this crime.