Caratteristiche della responsabilità penale delle singole entità - individui per reati economici commessi in società (analisi giuridica comparativa della legislazione russa e italiana) [Особенности уголовной ответственности отдельных субъектов-физических лиц за экономические преступления, совершаемые в корпорациях (сравнительно-правовой анализ российского и итальянского законодательства)]

The article is devoted to the problems of criminal liability of certain types of subjects-individuals for economic crimes committed in corporations. The author considers, on the basis of the proposed program, typical specific situations, approaches to solving this problem in accordance with Russian and Italian criminal law. The research program includes a number of typical situations of responsibility of individual individuals for economic crimes committed in corporations: the responsibility of individuals, in the case if the decision is created by collective management subjects in the organization; responsibility of individuals in the case that the special subject of the crime is "fake subject", and the real management is performed by another person or group of persons; responsibility of an individual in the event of the commission of actions by order of the head of the organization; responsibility of an individual in case of delegation of authority. The author separately examines complex questions of qualification on the basis of comparative legal research. At the same time, a number of recommendations are made on the qualifications of such crimes. In particular, in the case of decision-making by the collective management body, if the subject of the crime is general (without special signs), then all accomplices should be considered as co-executors of the crime. If the subject of the crime is special, then only the person who verifies (signs) the decisions of the collegial body (for example, the chairman of the board of directors) should be considered as the perpetrator of the crime. If there is a fake subject: if the fake subject is unaware of and does not consent to the use of his data when registering a legal entity, then the perpetrator of the crime is a person directly in charge of management in the organization (the direct perpetrator of the crime); if a fake subject knows that his documents are used to register a legal entity, but he does not know what specific actions are being committed on his behalf, the person who is the "real" executor of the crime must also be liable; if the fake subject is aware of the actions taken on his behalf, the committed act must be considered as complicity in the crime.