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经济刑法(Wirtschaftsstrafrecht)是一个广阔而又无边的法律领域,自1970年代起便特别流行起来,引发了各界的极大兴趣,先是立法机关和司法部门,接着是刑法学界,最后才是法律教育界。要想对这个法律领域的对象、范围和特征有一个大致的了解,首先应当具备经济法方面的知识。这里的经济法不仅包括税法,还包括商法与公司法,以及劳动法、资本市场法、知识产权法与新兴的欧盟法等其他法律领域。经济刑法绝对不只是研究《刑法典》中诸如诈骗、背信、贿赂以及暴利等众所周知的犯罪构成要件,它还要经常(最终)研究刑法之外的规范(边码5)。
The economic criminal law (Wirtschaftsstrafrecht) is a vast and boundless area of law that has been particularly popular since the 1970s and has drawn great interest from all walks of life, first in the legislature and the judiciary, then in the criminal law community, and finally in the legal education community . To have a general understanding of the object, scope and characteristics of this area of law, we should first of all have the knowledge of economic law. Economic law here includes not only tax law but also commercial and corporate law and other areas of law such as labor law, capital market law, intellectual property law and emerging EU law. Economic criminal law does more than just study the well-known criminal elements of the Penal Code such as fraud, breach of trust, bribery and profiteering. It also regularly (eventually) studies norms (code 5) outside of criminal law.