This paper provides an analysis of the most relevant innovations introduced in new Book VI of the Code of Canon Law concerning offenses in patrimonial and economic matters. Specifically, it examines and comments on the main issues at hand with regard to the criminal hypothesis in can. 1376 §1, 2°, which introduces new offenders to counter all forms of corruptive dynamics in the management and administration of ecclesiastical goods. In a critical exposition this paper emphasizes the qualities of, and possible improvements to the new canon, highlighting, in the light of the theory of protected legal interest, some inadequacies regarding the drafting and configuration of the offense. The paper concludes with the presentation, from a de iure condendo perspective, of some proposals for rearranging and interpreting both the elements necessary for the configuration of these offenses and the application of the penalty.