FUNCTIONALITY OF COMPLIANCE PROGRAMS WITHIN THE FRAMEWORK OF CORPORATE CRIMINAL LIABILITY: A COMPARATIVE CONTEXT BETWEEN SPAIN AND PORTUGAL

Arturo Aldea Gamarra

Keywords

compliance programs, criminal liability, legal entities, spanish law, portuguese law, offense, mitigation, full exemption

Abstract

This paper analyzes the criminal liability of legal entities by comparing the regulatory frameworks of Spain and Portugal. It examines the differences and similarities concerning the conditions and requirements established for their imputation. Furthermore, it focuses particularly on the role and effects attributed to compliance programs in both legal systems, highlighting the differing scope and conditions of effectiveness envisaged in each case. The approach is critical and doctrinal, with references to recent case law and legislation.

Table of contents

ISSN: 2975-836X