Economic and financial crimes committed by individuals through legal persons grew every year in Romania after the communist era while court decisions have varied in their final sentences. The lack of jurisprudence in this field has led to a slow development of legislation covering all areas that individuals and legal persons use them to commit this infraction. Romanian law has failed to keep up with the ingenuity of criminals that get around the law and gets a mere administrative or penal fine. In this article the authors present and explain a number of Romanian jurisprudence decisions and problems that lack of a properly applied law led to encouraging this type of economic crimes among individuals through legal persons or on behalf of them, infractions that led to damage to the state patrimony. This paper may be useful both to theorists and practitioners in the field. The essential contribution of this paper consists of critical observations, conclusions and proposals made by lex ferenda regarding the subject examined.