Abstract

Any study of economic crime usually starts with establishing what are business transactions, which constitutes a starting point for further deliberations. This notion was used in the title of Chapter XXXVI of the Criminal Code, which groups types of offences identified on this basis as “economic crimes”. Despite the fact that in the title of Chapter XXXVI of the Criminal Code “Offences against business transactions” the legislator used a term which evokes associations with an indication of a_legal interest, both in the doctrine and in jurisdiction there is a difference of opinions whether business transactions could be recognized as an object of protection by the regulations laid down in that Chapter, or whether at all they constitute an attribute of a prohibited act. The discussion herein represents an attempt to establish what is the function of the term “business transactions” used in the title of Chapter XXXVI of the Criminal Code -- whether it is a statutory attribute of prohibited acts, the types of which are specified in that Chapter, and in which group of attributes they may be included.