Publication at Faculty of Mathematics and Physics, Faculty of Law |
2014
Abstract
The Czech Act on Criminal Liability of Legal Persons and Proceedings against Them has been in force since 1. January 2012.
It is based on the principle of specialty - the Act is applicable in circumstances different to those regulated by the Penal Code or the Code of Criminal Procedure, unless the nature of the case does not allow so. The Act consists of substantial as well as procedural norms.
The most important parts of the law are the definition of the personal jurisdiction of the law, the scope of criminalization of corporate criminal liability, imputability of a criminal act to a legal person and the sanctioning of legal persons.