Abstract
In this paper, the author critically evaluates the current legal regulation of sanctioning legal entities in the Czech Republic. He focuses on the question of the purpose of sanctions imposed upon legal entities, when the Czech law on criminal liability of legal entities does not regulate such a purpose in any way.
The legislator's emphasis on the repressive aspect of the sanction can be considered problematic. On the contrary, the rehabilitative function of punishment is greatly weakened in the Czech legislation.
The author also deals with the system of guidelines for sanctions in the Czech law as a basis for defining the purpose of sanctioning in general.