Document Type : Original Article
Highlights
Illegal seizures of property and funds of public non-governmental organizations in parent companies and subsidiaries of the Social Security Organization
Aabstract
Since government and non - governmental employees have access to financial resources in different administrative and employment sectors, the assurance of monitoring the quality of control of the handling of assets under occupation is one of the most important in the legislative policy. In other words, job, while participating in community management and supplier livelihood, can exploit general resources and waste it. The misuse of property is sometimes described as the financial crimes of civil servants, and sometimes as administrative corruption, which includes a range of crimes committed by government employees. This same reason, since last year, before the legislator revolution in article 152, the penal code for the first time in article 152 was committed to the crime, and in 1976 it was subject to amendments to this crime with amendments to this crime, and finally in 1996, Violations of government officials was adopted by law enforcement as the first legal material of this chapter.
According to the principle of the Fifty seventh of the constitution, regard to the principle of the fifty seventh of the constitution, the employees of the departments and organs and organizations of the three powers as well as their subsidiaries are subject to this law. Among the cases of doubt, the inclusion of the law on public institutions is non - governmental. Previously, the only law that had defined "service to public services" was Article III of the Law on the Trial and Punishment of the officers to the General Service. The law, which had been approved in order to explain the provisions of the penal procedure, had been abolished before the imprisonment of the penal procedure, but it had been technically abolished, but by the passing of the 570 Statute of the Penal Code that explicitly named the law, the subject of the subject, according to the subject, also lost its reliability.
on the other hand, in the legislative system of Iran country , it is the first time in the 2000 budget law and consequently in the law of the third five years of development (2000 - 2004). But a definition of such companies has not been made other than the securities market law.
The philosophical origin of the design was specialized to the parent companies is the foundation of the approach and presentation of a pattern under which are combined to the benefits of large companies with the characteristics of small companies such as creativity, equity interest, speed and flexibility. The investment company of the Social Security Organization, which is called Shasta for short, was established according to Article 1 of the Social Security Law approved in 1975 and is one of the largest areas of work of the Ministry of Cooperatives, Labor and Social Welfare. This company was established in 1986 in order to maintain and improve the value of the reserves of the Social Security Organization with an initial capital of 20 billion Rials, and in the following years, in several stages, the capital was increased. At present, this social security company has become the economic support of this organization.
In this research, which seeks to investigate illegal seizures of property and funds of public non-governmental organizations, including the inclusion of Article 598 of the Law on Penalties for Parent and Subsidiary Companies in the Social Security Organization, a descriptive-analytical method seeks to explain the concepts Agreed to finally consider the inclusion of Article 598 in social security investment companies known as Shasta; Therefore, in the first part, the definition and elements of the crime of illegal occupation are discussed, and in the second part, holding and subsidiary companies and finally Shasta companies are introduced, and in the last part, illegal seizures of property and funds of these companies and the law on these companies are analyzed
. in this regard, it should be recognized that the legislator in article 598 of the Islamic penal code approved in 1996 has determined the illegal acquisition in property and state funds through use or use of illegal means, but has expressed its sensitivity to the criminal behavior of the government employees and organizations in the matter for property and state funds
The Social Security Organization, as one of the public non-governmental organizations with huge assets and financial resources that has been created through the concentration of funds resulting from the payment of insurance premiums, is one of the organizations covered by Article 598. With regard to the establishment of the organization's investment company, under the name of Shasta, which invests and conducts business in various sectors through holdings and exploits the funds and reserves of the organization, in recent years has established and formed several subsidiaries and commercial affiliates. This has created ambiguities in the seizure and seizure of the organization’s property, including premiums paid by a large number of insured persons, retirees and workers.
Considering that the parent companies are controlling and controlling the subsidiaries through providing more than 50 percent of the shares and providing its capital subsidiaries through holdings, it is obvious that despite the legal independence they are related to each other in terms of civil and criminal responsibility.
According to the Social Security Law and the Articles of Association, if we believe in the authority of Shasta Company in withdrawing funds, including insurance premiums for operation and investment, in terms of financing commercial companies from the location of these funds and reserves of the organization, the effects of employees Public services also rule over them and in case of unauthorized use or consumption in an unapproved place, credit or in excess of it will be subject to Article 598 and they will commit the crime of illegal seizure. It is illegal to use only and will be subject to Article 104 of the Social Security Law and 598 of the Islamic Penal Code.
