Observation sur le delit de banqueroute

Bankruptcy is a legal institution (entity) that Commercial Code have dealt with in Articles 412 to 575. Fraudulent and culpable bankruptcy are against property that trader will be punished _if committed_ under Articles 670 and 671 Islamic Republic Of Iran Penal Code 1392. These crimes have been criminalized in Commercial Bill through Articles 1202 and 1208. Determination of elements crimes, relevance of fraudulent bankruptcy and fraud, intentional or unintentional culpable bankruptcy is, requirement of issuance or non-issuance of suspension order from criminal court to establish cessation of payments or establishing whether he is a trader or not, and also considering the applicability of the crimes punishment, concerning commercial legal persons, are the points that are not theoretically and practically matters of consensus. Points mentioned in this note, will be discussed.