Abstract
The article deals with genesis of the draft Act on Criminal Liability of Persons, context with international treaties binding on the Czech Republic, and comparison with legal regulation adopted in particular in the continental European states, where the criminal liability of legal entities represents tradition in Anglo- Saxon states. The article deals with philosophy of legal regulation, basic terms of the draft Act, specification of liability of legal entities, the scope of this liability, the conditions giving rise to criminal liability of legal entities, legal successors of a liable legal entity, possible concurrence of criminal liability of legal entities and physical persons, etc.