Reforma y contrarreforma del delito de malversación

Abstract

Organic Act 14/2022, December 22^nd, introduces a new regulation of the crime of embezzlement, whose previous version responded to OA 1/2015, March 1^st, which defined the crime by referral to unfair administration and misappropriation, being the first felony especially broad. This decision is amended by the new law, which implies a partial return to the original wording of the Criminal code of 1995, including the modality of budgetary deviation repealed by it. The objective of this article is to analyse and contrast the regulation of 2015 and 2022, with special attention to the possible retroactive effectiveness of the new regulation.