A responsabilidade penal do administrador nos crimes omissivos impróprios contra o sistema financeiro nacional

Abstract

This research examines the criminal liability of legal entities in crimes against the national financial system, focusing on improper omissions. The Brazilian legal system does not allow for unrestricted criminal liability of legal entities, requiring the individualization of conduct to define the responsible agent. To address this requirement, since the 20th century, the theory of control over the act has been used to establish the link between the agent’s conduct and the authorship of the crime. The research delves into the conceptions of authorship based on the definitions of Claus Roxin and Hans Welzel. However, this theory has limitations in determining authorship in improper omission crimes, especially when multiple administrators hold the legal guarantor position within a company. Given this challenge, this study adopts a bibliographic analysis methodology to investigate the legal feasibility of objectively individualizing the administrators' omission, seeking legal boundaries that allow for the identification of the agent effectively responsible for the conduct.