Proceeds of Criminal Offense according to Article 240 of the Criminal Code

Dušan Jovanovič; Miha Bratina

Dušan Jovanovič
Miha Bratina

Keywords: Company, cash pooling, proceeds of offenses, criminal offense, concern of companies, concentration of financial resources

Abstract

In the article, the authors analyze the elements of a criminal offense according to Ar- ticle 240 of the Criminal Code (KZ-1) from the corporate point of view. They focus on the proceeds of the criminal offense according to the aforementioned article, which are its core element. The article also states and substantiates the exposed legal questions connected to the extensive case law of foreign courts. Some practi- cal examples are provided of legal proceedings within corporate law, where lately some tendencies for supervisory and management board members to commit crimi- nal offenses have appeared.

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Author Biographies

Dušan Jovanovič

University of Maribor, Faculty of Economics and Business, University of Maribor, Slovenia
E-mail: dusan.jovanovic@uni-mb.si

Dušan Jovanovič is a doctor of law and an assistant professor of corporate law at the University of Maribor, Faculty of Economics and Business. He acquired his knowledge especially at the University of Maribor, College of Law, Univer- sity of Cincinnati, College of Law, Kingston University London, and University of Zagreb, Faculty of Law. Dr. Jovanovič is a member of the Society of Lawyers in Maribor and a member of the worldwide International Bar Association. In his expert and scientific discussions and articles, Dr. Jovanovič mainly addresses corporate law issues. He is the author and co-author of a number of publications in Slovenia and abroad, while he also takes part in various research projects regarding corporate law and, as a guest lecturer, lectures at numerous expert conferences and consultations. As an independent and corporate expert, Dr. Jovanovič is a member of supervisory boards of Slovenian corporations and cooperates with different state and non-state bodies and institutions from his area of work.

Miha Bratina

Student LL.M. na School of Tax and Business law,Westfälische Wilhems-Universität Münster and Ph.D student at the Law School in Ljubljana, Slovenia
E-mail: miha.bratina@yahoo.com

Miha Bratina was born in 1986 and graduated “cum laude” from the Universi- ty of Ljubljana, Faculty of Law in 2010. He is currently earning his PhD degree in commercial law at the same faculty as well as his LLM degree in commercial law and restructuring from the School of Tax and Business Law, Faculty of Law, Uni- versity of Münster (Germany) as a Parus Foundation scholarship recipient. As a lawyer, he has also been active in several international law offices and companies

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