Revista de derecho (Valparaíso)
On-line version ISSN 0718-6851
ROJAS A, Luis Emilio. Financial loss and Objective Imputation. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2011, n.37, pp. 415-434. ISSN 0718-6851. http://dx.doi.org/10.4067/S0718-68512011000200010.
Relationships between the general and the especial aspects of the Criminal Law have not been thoroughly analyzed. This is evidenced when revising the attempt at applying a category of the general aspect, such as the objective imputation, to types of the special aspect that include financial crimes, especially fraud. There is no previous methodological reflection explicitly stating and questioning the premises from which this dogmatic statement arises. This article addresses the aforementioned discussion by focusing on the relationship between financial loss, typical feature constituting these crimes, and on the criteria of objective imputation.
Keywords : Objective imputation; Financial crimes; Fraud; Financial loss.