Analysis of the dissolution and liquidation of legal people as an accessory consequence in article 105 of the Criminal Code

This study analyzes the accessory consequence of dissolution and liquidation of legal entities provided for in Article 105 of the Peruvian Criminal Code. After classifying the ancillary consequences and examining the guarantees of sanctioning law applicable to legal persons, criminal dissolution is contrasted with that provided for administrative liability, and then delves into the nature, scope and requirements of the criminal measure of dissolution and liquidation. The results show that, despite its normative provision, the principle of proportionality and the requirements of due process are not fully observed in judicial practice, which requires a review of the criteria applied by judges.