The Criminal Liability of the Managing Bodies of Capital Companies According to the Positive Law of the Republic of North Macedonia

This paper addresses the criminal liability of the managing bodies of capital companies within the framework of the positive law of the Republic of North Macedonia. Considering the complexity of how capital companies operate and the decision-making power held by their governing bodies, the analysis focuses on their legal roles and obligations, as well as the foundations for establishing criminal liability in cases of legal violations. The paper initially examines the legal nature and types of commercial companies under Macedonian law, highlighting the distinctions between partnerships and capital companies. It then provides a detailed analysis of the most common criminal offenses that may be committed by the executives of such companies, including abuse of trust, fraud, tax evasion, money laundering, and violations during bankruptcy proceedings, and offenses against the capital market. Through both normative and practical analysis, the study seeks to draw meaningful conclusions aimed at enhancing the efficiency of the criminal justice system and commercial law in relation to the liability of corporate executives. The paper concludes with concrete recommendations for strengthening the mechanisms for preventing and sanctioning violations in this area.