The punitive grounds of dissolution of the commercial companies in Costa Rica

Authors

  • Johan Alberto Anzora Solano Author

DOI:

https://doi.org/10.15517/e8dja938

Keywords:

Business companies, administrative sanction, dissolution, criminality, legal entities, taxes

Abstract

This article substantiates and explains the category of punitive dissolving grounds of business companies, based on recent legislative changes in criminal and tax matters. To this end, this article details the laws containing those sanctions and presents the main consequences arising from them. In conclusion, it calls the attention to the need to encourage doctrinal discussion on this subject, to lay the foundations for further academic research on the phenomenon of criminal liability of legal entities.

Downloads

Download data is not yet available.

Downloads

Published

2026-05-07

Issue

Vol. 158 (2022): Cuatrimestral (mayo-agosto)

Section

Artículos

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Since October 2024, the Journal of Legal Sciences has the CC BY-SA 4.0 license.  Under the terms of this license, sharing and adapting the material is permitted as long as the following terms are met: 

Regarding attribution: When using the material, you must give appropriate credit, provide a link to the license, and indicate if you have made changes to it. 

Share Alike: If you transform the material or create new ones from it, your new contribution must be shared under the same license as the original.

How to Cite

The punitive grounds of dissolution of the commercial companies in Costa Rica. (2026). Revista De Ciencias Jurídicas, 158, 1-22. https://doi.org/10.15517/e8dja938