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Der Vermogensnachteil in Der Untreue - Moglichkeit Einer Kompensation Durch Rechtlich Missbilligte Vorteile: Eine Untersuchung VOR Dem Hintergrund Der
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ISBN10: 3428184955
ISBN13: 9783428184958
Publisher: Duncker & Humblot
Published: Apr 13 2022
Pages: 270
Weight: 8.79
Language: German
ISBN13: 9783428184958
Publisher: Duncker & Humblot
Published: Apr 13 2022
Pages: 270
Weight: 8.79
Language: German
In einem globalisierten, wettbewerbsorientierten Marktumfeld werden in Unternehmen immer kreativere Wege der Gewinnsteigerung gefunden, welche die Rechtsprechung strafrechtliche beurteilen muss. Haufig werden dabei zur Erlangung lukrativer Auftrage Bestechungsgelder aus der Unternehmenskasse gezahlt. Aufgrund seiner abstrakten Formulierung wird illegales wirtschaftliches Handeln meist unter 266 StGB subsumiert. Zentrale Frage dabei ist, ob dem Unternehmen durch die illegale Abzweigung bzw. Verwendung ein Vermogensnachteil i.S.d. 266 StGB zugefugt wird oder ob hierdurch lukrative Geschaftsabschlusse erst ermoglicht und somit Gewinne vergroaert werden. Die Rechtsprechung ist hierbei uneinheitlich und tendiert zu ersterer Auffassung. Diese Arbeit zeigt, dass auch illegal erlangte Gewinne in die Saldierung einbezogen werden mussen und die Rechtsprechung der rein wirtschaftlichen Beurteilung von Vermogenszuflussen auch aus verfassungsrechtlicher Sicht groaere Beachtung schenken muss.
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