Abstract
This paper proposes a review of what has come to be known as the theory of objective imputation (objektive Zurechnung), through specialized literature and the main case law in its country of origin. It points out that, despite the notable advances made in relation to result crimes and the bringing together of various criteria that were once dispersed around a single denominator, the two central points of this theory, the creation of an unapproved risk and the materialization of this risk, still lack better systematization and often take on the role of other concepts in the theory of crime, especially that of conduct complying with the crime definition (Tatbestandsmäßiges Verhalten), as well as making inappropriate use of the concept of imputation (Zurechnung).
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