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radicada en algún país o territorio de nula tributación, tiene su residencia en territorio español
cuando sus activos principales, directa o indirectamente, consistan en bienes situados o derechos que
se cumplan o ejerciten en territorio español, o cuando su actividad principal se desarrolle en éste,
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negocios. En otro caso, se atenderá al lugar en que se realice dicha gestión o dirección. En los
supuestos en que no pueda establecerse el lugar del domicilio fiscal, de acuerdo con los criterios
anteriores, prevalecerá aquél donde radique el mayor valor del inmovilizado´
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cadaveri. Bisogna che l'imputazione evochi una persona fisica (qualunque animale
umano vivo sopra o sotto i 14 anni inclusi gli abnormi) esista o no in carne ed ossa.
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concerned that this new regime of liability excludes from its scope State owned enterprises and
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removal of this exception´
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posible autor principal de un delito conforme a lo dispuesto en el núm. 1º del art.
112, como es fácilmente comprensible, sólo tiene eficacia en cuanto a la persona del
fallecido, de modo que el proceso penal puede desarrollarse sin obstáculo alguno a
fin de exigir las otras responsabilidades no afectadas por esa muerte. Si existe un
hecho descrito en la norma como delito, es posible una condena penal a los
copartícipes, aunque el autor principal quede exento de pena por alguna razón de
carácter personal. La accesoriedad del inductor, autor mediato, coautor directo,
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típico y antijurídico, no respecto de la culpabilidad o cualquier otra causa de
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jurídicas, 7LUDQWOR%ODQFK9DOHQFLDSSSTXH³el sistema de responsabilidad
penal de la persona jurídica exige definir cuáles son los hechos que constituyen el objeto del proceso
penal, que conforman lo que en él será el “thema probandi” y “thema decidendi”. Es necesario
haber establecido cuáles son los hechos o conductas de los que se deriva la responsabilidad penal de
la persona jurídica, para definir en consecuencia lo que debe ser probado y, en general, cuál es la
“questio facti”´
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declaración de voluntad, dirigida contra el acusado, en la que se solicita del
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