Derecho penal corporativo en Honduras: Nuevos tipos penales
Published date | 07 June 2022 |
Author | José Rafael RiveraJeovanny Hernández |
Law Firm | Consortium Legal |
El término derecho penal corporativo, evidentemente hace alusión al tema de la admisibilidad de la capacidad delictiva o responsabilidad penal de las personas jurídicas, lo cual ha generado todo una discusión doctrinaria y jurisprudencial acerca de las razones o fundamentos para ello, a saber: si se adopta un modelo de transferencia de responsabilidad por el hecho realizado por un tercero (representante legal o administrador), denominado también heteroresponsabilidad o responsabilidad vicarial, o el modelo de responsabilidad por hecho propio de la persona jurídica, conocido como modelo de autoresponsabilidad, por defectos de organización y control, que por trascender a la finalidad del presente artículo no ahondaremos en ello.
Es importante expresar que, no obstante, que el Congreso Nacional, derogó los artículos del Código Penal, que regulaban la responsabilidad penal de las personas jurídicas, quedaron en vigencia varios delitos que pueden ser cometido en el seno de las personas jurídicas, por ejemplo, los “delitos societarios”. Por lo que se puede sostener que el nuevo Código Penal hondureño, con estos tipos penales, pretende implementar el concepto de empresa manejado por la doctrina “determinado teleológicamente”, “para romper los paradigmas en la definición del concepto de empresa, avanzando hacia la noción de unidad económica y jurídica que incluye el derecho interno de la empresa (derecho societario) y el derecho externo de la empresa (derecho mercantil y económico), en la que el sujeto último de la regulación sea la empresa misma y no sólo el comerciante” (Sergio S. Zarina Cortés, Derecho Corporativo, edit. Porra, pp. 12-13).
Este tratamiento teleológico de la empresa es lo que ha dado en llamarse derecho corporativo, y es a la luz de este concepto que analizaremos las disposiciones atinentes a los “delitos societarios”. Por ello, no es casualidad que el Artículo 427 del nuevo ordenamiento penal define “sociedad” para estos efectos como “toda cooperativa, entidad financiera o de crédito, fundación, sociedad mercantil o cualquier otra entidad de análoga naturaleza que participe de manera permanente en el mercado.”, en clara referencia a una regulación “corporativa”, y no tradicional del tema. Sin embargo, nuestro enfoque permanecerá en la sociedad mercantil como tal, en esta ocasión.
Los delitos societarios que regula el Nuevo Código Penal son los siguientes:
Artículo 422 CP (FALSEDAD DE CUENTAS, INFORMACIÓN FINANCIERA U OTROS. Los administradores de hecho o de derecho de una sociedad constituida o en formación, que falsean las cuentas anuales o información financiera u otros documentos que deben reflejar la situación económica o jurídica de una entidad, de forma idónea para causar un perjuicio económico a la misma, a alguno de sus socios o a un tercero, deben ser castigados con la pena de prisión de uno (1) a cuatro (4) años y multa de doscientos (200) a seiscientos (600) días, así como inhabilitación...
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