Abstract
The paper discusses legislation attributability offense is a legal person under the law on criminal liability of legal persons and proceedings against them, based on the principle that the legal entity itself is not committing a crime, but legal persons only impute the conduct specifically defined persons acting on behalf of the legal person when acting on its behalf or on behalf of or in the course of its activities. At the same time there is about the possibility of legal persons otherwise exculpate the imputed crime.