摘要：Authorship and involvement in economic crime are affected by its frequently production inside of the company (company as a legal entity “born” in a legal way, but then dedicated, at least in part, to commit crimes), characterized by the division of work structures, hierarchies and even “systems to make loyal workers”. In this context, to find a penal responsible is not always something about immediately executors of the economic crimes, who can be just executors without decision capacity, but it is more often about “the up man” (somebody as the brain behind the action). After a presentation of the different theories about authorship in organized delinquency and organizations (this debate is strongly marked by Roxin’s proposal about non immediate authorship in organized power machines), the question will be how to apply the classic co-delinquency figure to these phenomenon, because some other apparently more simple solutions finally result wrong or incomplete.
关键词：Delitos económicos;autoría y participación;autoría mediata;delincuencia organizada;responsabilidad penal de la persona jurídica;Delitos económicos;autoría y participación;autoría mediata;delincuencia organizada;responsabilidad penal de la persona jurídica
