{"id":22624,"date":"2026-11-10T10:36:44","date_gmt":"2026-11-10T10:36:44","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=22624"},"modified":"2026-11-10T11:24:15","modified_gmt":"2026-11-10T11:24:15","slug":"responsabilitat-penal-sector-public","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/responsabilitat-penal-sector-public\/","title":{"rendered":"Responsabilitat penal en el sector p\u00fablic institucional: EPE, SMP i el repte de la nova Directiva europea"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22624\" class=\"elementor elementor-22624 elementor-22623\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d26b7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d26b7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1e9638\" data-id=\"f1e9638\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a439f40 elementor-widget elementor-widget-text-editor\" data-id=\"a439f40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><div role=\"feed\" aria-label=\"Mensajes del chat\" aria-describedby=\"_r_1is_\"><div><div><div tabindex=\"0\" role=\"article\" aria-setsize=\"4\" aria-posinset=\"4\" aria-label=\"Mensaje 4 de 4\"><div><div><div><div><div><div><div><div><h2 dir=\"ltr\">La responsabilitat penal en el sector p\u00fablic<\/h2><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33730a1 elementor-widget elementor-widget-text-editor\" data-id=\"33730a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 dir=\"ltr\">Introducci\u00f3<\/h3><p dir=\"ltr\">Tradicionalment, l\u2019an\u00e0lisi del risc penal en el sector p\u00fablic ha estat marcada per una visi\u00f3 purament formalista: l\u2019etiqueta jur\u00eddica d\u2019una entitat semblava determinar per si sola el seu grau d\u2019exposici\u00f3 o blindatge davant els tribunals. Tanmateix, la realitat de la gesti\u00f3 p\u00fablica empresarial contempor\u00e0nia exigeix deixar de banda aquesta perspectiva i analitzar <strong>la funci\u00f3 material i l\u2019activitat concreta<\/strong> que cada organisme exerceix.<\/p><p dir=\"ltr\">En el seminari que ha tingut lloc a data de <strong>29 d\u2019octubre de 2026,<\/strong> organitzat pel Departament de Dret i Ci\u00e8ncia Pol\u00edtica i el grup de recerca \u201cIusCEU\u201d de la Universitat Abat Oliva CEU, vam abordar com interactuen avui el Dret penal i el sector p\u00fablic institucional. Lluny de ser un debat merament te\u00f2ric, la conflu\u00e8ncia entre la delimitaci\u00f3 de responsabilitats (tant de les entitats com dels seus directius i empleats), l\u2019exig\u00e8ncia de models preventius integrals i l\u2019imminent arribada de la <strong>Directiva europea contra la corrupci\u00f3 de 2026<\/strong> situen la integritat i el control intern al centre de les prioritats estrat\u00e8giques del sector p\u00fablic.<\/p><p dir=\"ltr\">El r\u00e8gim sancionador aplicable a l\u2019entitat, constitu\u00eft normativament per la<strong> Llei Org\u00e0nica 10\/1995, de 23 de novembre, del Codi Penal<\/strong>, planteja matisos determinants segons la seva naturalesa jur\u00eddica i la seva funci\u00f3 material. D\u2019una banda, les <strong>Entitats P\u00fabliques Empresarials (EPE)<\/strong> queden expressament al marge de la repressi\u00f3 penal, en estar excloses per l<strong>\u2019article 31 quinquies<\/strong> del Codi Penal, en qualitat d\u2019ens pertanyent al sector p\u00fablic estatal. De l\u2019altra, les <strong>Societats Mercantils P\u00fabliques (SMP)<\/strong> no gaudeixen d\u2019aquesta exclusi\u00f3 general, cosa que trasllada el focus d\u2019atenci\u00f3 cap a la seva operativa real.<\/p><p dir=\"ltr\">En el cas de les SMP, l\u2019examen judicial no es limita a la seva forma societ\u00e0ria, sin\u00f3 que distingeix entre aquelles entitats que <strong>concorren obertament al mercat<\/strong>, les que operen com a instruments directes <strong>per a l\u2019execuci\u00f3 de pol\u00edtiques p\u00fabliques<\/strong> i aquelles a les quals s\u2019atribueix, amb car\u00e0cter excepcional,<strong> l\u2019exercici de potestats p\u00fabliques.<\/strong> Aquesta diferenciaci\u00f3 funcional resulta decisiva per evitar que realitats substancialment diverses rebin un tractament penal id\u00e8ntic.<\/p><p dir=\"ltr\">A m\u00e9s, cal tenir en compte les limitacions penol\u00f2giques establertes per a les SMP en virtut de <strong>l\u2019article 31 quinquies apartat 2n<\/strong> del Codi Penal. En aquest sentit, \u00e9s interessant destacar que la llei penal distingeix el sup\u00f2sit espec\u00edfic de<strong> creaci\u00f3 fraudulenta d\u2019una SMP<\/strong> per acollir-se a aquestes limitacions punitives. En aquest cas, els l\u00edmits del tipus de penes a imposar no seran d\u2019aplicaci\u00f3, podent-se imposar tots els c\u00e0stigs previstos a <strong>l\u2019article 33<\/strong> del Codi Penal.<\/p><h3 dir=\"ltr\" aria-level=\"5\">La responsabilitat individual: gestors i empleats davant l\u2019article 24 del codi penal<\/h3><p dir=\"ltr\">M\u00e9s enll\u00e0 de la situaci\u00f3 de la pr\u00f2pia organitzaci\u00f3, l\u2019escrutini penal recau habitualment sobre les persones f\u00edsiques que intervenen en la seva gesti\u00f3. En aquest pla, la q\u00fcesti\u00f3 jur\u00eddica nuclear consisteix a determinar si directius o treballadors ostenten la condici\u00f3<strong> d\u2019autoritat o funcionari p\u00fablic<\/strong> a efectes penals.<\/p><p dir=\"ltr\">Aquesta qualificaci\u00f3 no dep\u00e8n de la naturalesa laboral o estatut\u00e0ria del seu contracte, sin\u00f3 de <strong>les funcions efectivament exercides, de la posici\u00f3 del subjecte en l\u2019estructura i de les circumst\u00e0ncies concretes del cas.<\/strong> La seva atribuci\u00f3 t\u00e9 un impacte pr\u00e0ctic immediat: \u00e9s l\u2019element que condiciona si determinades conductes han de ser jutjades sota el r\u00e8gim dels delictes contra l\u2019Administraci\u00f3 p\u00fablica o dins de l\u2019\u00e0mbit penal com\u00fa.<\/p><h3 dir=\"ltr\" aria-level=\"5\">Prevenci\u00f3 delictiva i integritat p\u00fablica<\/h3><p dir=\"ltr\">Una de les conclusions m\u00e9s rellevants de la sessi\u00f3 \u00e9s que la prevenci\u00f3 de delictes i de la corrupci\u00f3 ha d\u2019abastar tot el sector p\u00fablic institucional, amb independ\u00e8ncia que una entitat concreta pugui ser o no penalment responsable d\u2019acord amb <strong>l\u2019article 31 bis<\/strong> del Codi Penal. Limitar el compliment normatiu a aquelles figures que poden resultar formalment condemnades suposaria desatendre els riscos de gesti\u00f3, la integritat dels recursos p\u00fablics i la responsabilitat individual dels equips directius.<\/p><p dir=\"ltr\">Per aix\u00f2, l\u2019estrat\u00e8gia preventiva es concep com un sistema integral que descansa sobre diversos pilars complementaris:<\/p><ul><li dir=\"ltr\"><strong>Control intern i supervisi\u00f3 externa independent:<\/strong> La implantaci\u00f3 de programes de compliance penal i l\u2019enfortiment dels mecanismes de fiscalitzaci\u00f3 interna han de complementar-se de manera indispensable amb la intervenci\u00f3 d\u2019organismes externs i independents, com les autoritats antifrau.<\/li><li dir=\"ltr\"><strong>Professionalitzaci\u00f3 i gesti\u00f3 de conflictes<\/strong>: Resulta prioritari professionalitzar els \u00f2rgans de govern i administraci\u00f3, establint protocols estrictes per a la identificaci\u00f3 i prevenci\u00f3 activa dels conflictes d\u2019interessos.<\/li><li dir=\"ltr\"><strong>Canals interns i protecci\u00f3 efectiva de l\u2019alertador:<\/strong> la detecci\u00f3 primerenca d\u2019irregularitats exigeix habilitar canals d\u2019informaci\u00f3 segurs i dotats de garanties plenes que assegurin una protecci\u00f3 real a qui denuncia conductes il\u00b7l\u00edcites, evitant qualsevol risc de repres\u00e0lia. En aquest sentit, cal destacar la normativa recent ja transposada a l\u2019ordenament jur\u00eddic intern. Parlem de la Llei 2\/2023, de 20 de febrer, reguladora de la protecci\u00f3 de les persones que informin sobre infraccions normatives i de lluita contra la corrupci\u00f3, que est\u00e0 cridada a exercir una funci\u00f3 d\u2019estricte control de la governan\u00e7a i gesti\u00f3 interna de les queixes i den\u00fancies contra la corrupci\u00f3, tant en l\u2019esfera p\u00fablica com privada.<\/li><\/ul><h3 dir=\"ltr\" aria-level=\"5\">La directiva de lluita contra la corrupci\u00f3: un nou Est\u00e0ndard Europeu per a les empreses p\u00fabliques<\/h3><p dir=\"ltr\">L\u2019escenari normatiu experimentar\u00e0 una transformaci\u00f3 rellevant amb la transposici\u00f3 de la <strong>Directiva (UE) 2026\/1021<\/strong> del Parlament Europeu i del Consell de 29 d\u2019abril de 2026, sobre la Lluita contra la Corrupci\u00f3. Aquesta norma europea incideix directament en la delimitaci\u00f3 de les conductes corruptes i projecta el <strong>concepte europeu de funcionari p\u00fablic<\/strong> sobre el personal que exerceix les seves funcions en empreses estatals o controlades per l\u2019Estat.<\/p><p dir=\"ltr\">La directiva posa un \u00e8mfasi especial en tipologies delictives cr\u00edtiques per a la gesti\u00f3 p\u00fablica, com ara e<strong>l tr\u00e0fic d\u2019influ\u00e8ncies i l\u2019exercici il\u00b7l\u00edcit de funcions p\u00fabliques<\/strong>, delimitant de forma m\u00e9s precisa l\u2019abast de la responsabilitat penal de gestors i empleats. La seva incorporaci\u00f3 a l\u2019ordenament jur\u00eddic espanyol obre una oportunitat estrat\u00e8gica per revisar i harmonitzar el Codi Penal, refor\u00e7ant la coher\u00e8ncia del sistema sancionador i plantejant el repte de dotar les organitzacions de mecanismes m\u00e9s efica\u00e7os per a la prevenci\u00f3 i persecuci\u00f3 d\u2019aquestes.<\/p><p dir=\"ltr\">Pel que fa a la seva entrada en vigor, la Directiva haur\u00e0 de transposar-se com a m\u00e0xim a data de l\u2019<strong>1 de juny de 2028<\/strong>, donant en aquell moment compliment a tots els seus preceptes, excepte les obligacions consistents a elaborar una avaluaci\u00f3 dels sectors amb major risc de corrupci\u00f3 i elaborar un pla d\u2019estrat\u00e8gia nacional contra la corrupci\u00f3, que hauran de transposar-se a l\u2019ordenament intern, com a m\u00e0xim, a data de l\u2019<strong>1 de juny de 2029.<\/strong><\/p><p dir=\"ltr\">Per tant, els Estats membres hauran d\u2019adequar el seu ordenament jur\u00eddic a aquesta norma en el termini indicat, sota pena d\u2019inc\u00f3rrer en un incompliment sancionable pel <strong>Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE)<\/strong>, tal com ja li va succeir a l\u2019Estat espanyol per manca de transposici\u00f3 de la Directiva de protecci\u00f3 de dades personals en el marc de la prevenci\u00f3 i detecci\u00f3 d\u2019infraccions penals, en l\u2019assumpte<strong> C-658\/19.<\/strong><\/p><h3 dir=\"ltr\" aria-level=\"5\">Conclusi\u00f3<\/h3><p dir=\"ltr\">L\u2019articulaci\u00f3 entre el Dret penal i el sector p\u00fablic exigeix abandonar plantejaments autom\u00e0tics i construir <strong>models preventius rigorosos i adaptats a cada organitzaci\u00f3.<\/strong><\/p><p dir=\"ltr\">Tant la normativa interna com l\u2019europea han anat, en els darrers anys, implementant mecanismes de garantia i metodologies organitzatives dirigides al compliment normatiu de les Entitats P\u00fabliques, tenint en compte la situaci\u00f3 institucional viscuda en tants pa\u00efsos europeus.<\/p><p dir=\"ltr\">A aix\u00f2 s\u2019hi sumen diferents fen\u00f2mens del dret administratiu, que poden connectar amb tipologies delictives quan la finalitat perseguida \u00e9s manifestament il\u00b7l\u00edcita: <strong>contractaci\u00f3 \u201cin-house providing\u201d fraudulenta, desviaci\u00f3 de subvencions amb fons europeus, o incompliment de protocols<\/strong> previstos per a la prevenci\u00f3 de delictes.<\/p><p dir=\"ltr\">En aquest sentit, des de l\u2019\u00e0rea de Sector P\u00fablic continuarem analitzant les novetats legislatives i jurisprudencials que afectin la governan\u00e7a i responsabilitat de les nostres entitats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05fdf9d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"05fdf9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bde15a8 elementor-widget elementor-widget-text-editor\" data-id=\"bde15a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Dubtes m\u00e9s habituals<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b798cdb elementor-widget elementor-widget-toggle\" data-id=\"b798cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1921\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1921\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quina difer\u00e8ncia hi ha entre una EPE i una SMP a efectes penals?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1921\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1921\"><p dir=\"ltr\">Les Entitats P\u00fabliques Empresarials (EPE) estan excloses de la responsabilitat penal per l\u2019article 31 quinquies del Codi Penal. Les Societats Mercantils P\u00fabliques (SMP) no compten amb aquesta exclusi\u00f3 i la seva responsabilitat dep\u00e8n de la seva activitat real.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1922\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1922\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quan han de transposar els Estats membres la Directiva contra la corrupci\u00f3?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1922\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1922\"><p dir=\"ltr\">Amb car\u00e0cter general, abans de l\u20191 de juny de 2028, excepte les obligacions d\u2019avaluaci\u00f3 de riscos i estrat\u00e8gia nacional, que es transposen abans de l\u20191 de juny de 2029.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1923\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1923\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Pot un directiu d\u2019una empresa p\u00fablica respondre com a funcionari p\u00fablic?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1923\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1923\"><div role=\"feed\" aria-label=\"Mensajes del chat\" aria-describedby=\"_r_24i_\"><div tabindex=\"0\" role=\"article\" aria-setsize=\"12\" aria-posinset=\"12\" aria-label=\"Mensaje 12 de 12\"><p dir=\"ltr\">S\u00ed, si les funcions que exerceix efectivament, la seva posici\u00f3 i les circumst\u00e0ncies del cas aix\u00ed ho determinen, conforme a l\u2019article 24 del Codi Penal.<\/p><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9dad4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b9dad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66b08c6 elementor-widget elementor-widget-text-editor\" data-id=\"66b08c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 dir=\"ltr\"><strong>M\u00e9s informaci\u00f3<\/strong><\/h3><div><div role=\"feed\" aria-label=\"Mensajes del chat\" aria-describedby=\"_r_1oo_\"><div><div><div tabindex=\"0\" role=\"article\" aria-setsize=\"6\" aria-posinset=\"6\" aria-label=\"Mensaje 6 de 6\"><div><div><div><div><div><div><div><div><div><div><p dir=\"ltr\">Si tens dubtes sobre com afecta aquesta normativa a la teva organitzaci\u00f3, l\u2019\u00e0rea de Sector P\u00fablic de <strong>Dur\u00e1n-Sindreu<\/strong> est\u00e0 a la teva disposici\u00f3 per resoldre-les.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0d2bbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0d2bbb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de73e53\" data-id=\"de73e53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c71d00f elementor-author-box--layout-image-left elementor-author-box--align-left elementor-author-box--image-valign-top elementor-widget__width-initial elementor-widget elementor-widget-author-box\" data-id=\"c71d00f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/gabriel-capilla\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/04\/Gabriel-Capilla-300x300-1.png\" alt=\"Picture of Gabriel Capilla \" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/gabriel-capilla\/\" target=\"_blank\">\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tGabriel Capilla \t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Gabriel Capilla \u00e9s soci de l\u2019\u00c0rea de Dret P\u00fablic i Urbamisme. La seva especialitzaci\u00f3 en aquests \u00e0mbits deriva dels seus trenta anys d\u2019experi\u00e8ncia com a funcionari lletrat del Cos Superior de la Generalitat de Catalunya, actualment en exced\u00e8ncia.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/gabriel-capilla\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb25e6d elementor-widget elementor-widget-spacer\" data-id=\"fb25e6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a4728 elementor-widget elementor-widget-spacer\" data-id=\"43a4728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La responsabilitat penal en el sector p\u00fablic Introducci\u00f3 Tradicionalment, l\u2019an\u00e0lisi del risc penal en el sector p\u00fablic ha estat marcada per una visi\u00f3 purament formalista: l\u2019etiqueta jur\u00eddica d\u2019una entitat semblava determinar per si sola el seu grau d\u2019exposici\u00f3 o blindatge davant els tribunals. Tanmateix, la realitat de la gesti\u00f3 p\u00fablica empresarial contempor\u00e0nia exigeix deixar de [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":22641,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-22624","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Responsabilitat penal sector p\u00fablic: novetats 2026<\/title>\n<meta name=\"description\" content=\"La responsabilitat penal sector p\u00fablic canvia amb la Directiva UE 2026\/1021, que s\u2019haur\u00e0 de transposar abans de l\u20191 de juny de 2028.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.duransindreu.com\/ca\/responsabilitat-penal-sector-public\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Responsabilitat penal sector p\u00fablic: novetats 2026\" \/>\n<meta property=\"og:description\" content=\"Directius, EPE i SMP: aix\u00ed delimita el Codi Penal la responsabilitat en el sector p\u00fablic, i aix\u00ed la transformar\u00e0 la nova Directiva europea. 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