In all cases, criminal liability is individualized and depends on the consciousness and behavior of the given person. As a general rule, the subject of certain crimes can only be the CEO of the company, but this does not mean that the member or any other company manager cannot be brought to justice, since the CEO’s behavior as abettor or even an exciter may be connected to the main crime.

 

Typical offenses of business management are budget fraud [§.396 Criminal Code], money laundering [§.399 Criminal Code], violation of obligations relating to audits by the State Audit Office of Hungary [§.363 Criminal Code], economic fraud [§.374 Criminal Code], concealment of assets for avoiding liability [§.405 Criminal Code], misappropriation of funds [§.376 Criminal Code], defalcation [§.377 Criminal Code], omission of oversight or supervisory responsibilities in connection with budget fraud [§.397 Criminal Code], failure to comply with the reporting related to money laundering [§.401 Criminal Code], breach of accounting regulations [§.403 Criminal Code], fraudulent bankruptcy [§.404 Criminal Code], impairment of own capital [§.407 Criminal Code], failure to comply with the obligations to supply economic data[§.409 Criminal Code], breach of trade secrecy [§.413 Criminal Code], and the use of a forged private document [§.345 Criminal Code].

 

The list also highlights that persons who are active in business life do the right thing if they act with extra caution, as their actions may not only have serious civil or tax consequences, but they also face up to criminal challenge.