Abstract
The interpretation of the offense of breach of trust made in the published judgment refers to the examination of the impact of such elements in the manager’s behavior as ethics, purposefulness and, above all, the controversial nature of some of his decisions. This is the first such accurate opinion so far, affecting criminal liability. The court correctly separated the behaviors in relation to which one can have reasonable doubts as to the conduct of the company’s management, from the statutory description of the prohibited behavior. This description does not include such elements as ethics or the controversial nature of certain decisions, unless it leads to material damage, within the statutory limits of amounts. Therefore, the mere violation of them does not entail criminal liability
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