Six Years of the Application of a New Criminal Code and the Legal Continuity of Abuse of Power in Business Dealings (Art. 292 CC/97): Interpretation of Abuse of Trust in Economic Operations and Tax Evasion or Customs Evasion

Sa？etak The authors present the results of their research concerning the legal continuity of economic offences by comparing offences from two Criminal Codes, one in force until 2013. The authors analyse the legal continuity of the abuse of power in business dealings as described in Art. 292 CC/97 as adjudicated by the courts after 2013. Out of all the judgments collected, the authors present in this paper 40 which they deem most relevant. Considering that the offence of breach of trust in commercial business, as described in Art. 246 CC/11, is a new main economic offence, there are still many divergences in practice and theory regarding the interpretation of the essential elements of this offence. As certain provisions of Art. 292 CC/ 97 have found legal continuity in the criminal offence of tax evasion and customs evasion as described in Art. 256 CC/11, the authors also address the problems of interpreting this offence. The essential elements that the courts must interpret when applying the offence described in Art 246 CC/11 is emphasised, as is the position of the authors on possible interpretation