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泰国公司董事的刑事责任简介(仅供学习交流参考)
作者:本站编译 发布于:2024-11-19 22:13:48 点击量:11

 董事的刑事责任

Criminal Liability of Directors 

当董事和非董事经理的行为或疏忽被某些法律规定为不法行为并受到规定的刑事处罚时,他们将承担刑事责任。违法行为通常是欺诈或故意的,但在某些情况下,疏忽甚至无意的行为都会受到惩罚。除非公司已上市或获准向公众发行证券,否则违反信义义务不会导致刑事责任。不遵守基本的公司职责(比如,及时提交经审计的财务报表),也是一种刑事违法行为,会导致发生刑事处罚。
Directors and nondirector managers are criminally liable when they commit acts or omissions that are prescribed by certain laws as wrongful and subject to prescribed criminal penalties. Wrongful acts are generally fraudulent or intentional, but in some cases, negligent or even unintentional acts are punishable. Breaches of fiduciary duty do not lead to criminal liability unless the company is listed or permitted to issue securities to the public. Noncompliance with basic corporate duties, such as the timely submission of audited financial statements, is also a criminal offense and subject to the penalties under the Act on Offenses Concerning Registered Partnerships, Limited Partnerships, Limited Companies, Associations, and Foundations B.E. 2499 (1956), as amended.  

如果能够证明公司实施的犯罪行为是基于董事的明确命令或行为、未发出命令或未采取特定法律规定的董事职责的任何行为,则董事需对公司所实施的犯罪行为承担个人责任。
Directors can be personally liable for an offense committed by the company if it can be proved that the offense was committed by the express order or act of the directors, the failure to give an order, or an omission to do any act that is a director’s duty under a specific law. 


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