Consideration in Crime of Negligent Bankruptcy

Negligent bankruptcy is a crime against property that its criminal title has specified in article 541 and 542 of Iran Commercial Code, and it has been criminalized in article 543 of that code. Its current punishment is specified in article 671 of Tazirat code of 1996. Through time passing, business requirements and legislative policies are subject to change. That is why different and scattered legal opinions in concept, elements and position of this crime, along the concept of bankruptcy, have extended to judicial procedure, although changes of criminal law have been effective in this matter. Due to the differences in doctrine and judicial decisions in dimension of this crime (including intentionally or unintentionally and etc…), and the new approach of criminal law to accept criminal liability of legal entities, and having ratification of new commercial code, it is necessary in addition to exact consideration in concept and elements of this crime(part 1), we are studying criminal liability of commercial legal person and capability of certain punishments imposed on him as well(part 2).