| Abstract [eng] |
In this master’s thesis, the theoretical aspects of misappropriation of property and squandering of property, as well as the elements of these criminal offences, are examined in detail with the aim of identifying clear criteria for distinguishing between them. The historical development of the concepts of misappropriation and squandering of property revealed that these acts were previously treated as forms of a general offence of property appropriation, whereas the currently applicable Criminal Code clearly separates them into independent criminal offences. A comparative analysis of foreign countries showed that the model of two distinct offenses chosen in Lithuania, although not widely prevalent, is justified in order to clearly distinguish these offenses from one another. Based on the opinions of criminal law scholars and case law, the main elements of misappropriation of property and squandering of property are analyzed, highlighting the essential differences between their objective and subjective elements. It has been established that the primary objective criterion for differentiation is the moment of completion of the acts and the ultimate beneficiary of the economic gain, while the subjective criterion relates to intent and its direction. The thesis also analyses the boundaries between criminal, civil, and administrative liability, revealing the criteria for distinguishing among these forms of liability. |
