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The German economic criminal law is not imaginable without the crime of "breach of trustÃ¯" (also known as "abuse of trust") ("Untreue"), Â§ 266 StGB (German Criminal Code). For decades, this criminal offence has been a favorite measure taken by criminal prosecutors in their fight against white-collar crime. Hardly a month passes without a spectacular breach of trust trial dominating the news headlines - as e.g. in the cases of "Mannesmann", "Siemens", "HSH-Nordbank" and "Middelhoff", to name but a few. The increased use of breach of trust by the authorities, however, cannot hide the fact, that this criminal offence is under severe pressure in regards to its legitimacy. The strong complaints about its broad scope of application as well as its insufficient (constitutional) determination do not seem to cease. These are the reasons for the present Ph.D. thesis to closely analyse the crime of breach of trust by using the methods of legal comparison - as comparison is regarded as the "richest source of insight in any science". One main focus of the examination is whether and in what form foreign legal systems incriminate acts of breach of trust and furthermore whether their respective criminal provisions are superior to the German Â§ 266 StGB in terms of constitutionality. Based on the findings regarding these questions, inferences can be made on the proper assessment of Â§ 266 StGB in an international comparison. In order to obtain a result which is as representative as possible, the dissertation analyses a total of 85 legal systems. In addition, the legal systems of certain states such as Switzerland, Austria, France, England, the United States of America and China are examined in greater detail, thus ensuring the necessary profundity of the legal comparison. The methodical approach taken is not only a functional, but also a case-based one. Therefore, the dissertation commences with a general legal comparison after which the specific case groups of "slush funds", "backhanders" and "excessive management board compensation" are compared thoroughly.
keywordsDiebstahl England Frankreich Kick-Backs Rechtsvergleich Reform Schwarze Kassen Strafrecht Untreue USA Vorstandsvergütung Wirtschaftsstrafrecht § 266 StGB
Ihr Werk im Verlag Dr. Kovač
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