Difficulties related to the transfer of criminal liability to legal successors of a criminally liable legal entity
2021
Abstract
The Czech Act on the Criminal Liability of Legal Entities contains provisions on the transfer of criminal liability to legal successors of a criminally liable legal entity. In our article, we address the two, from our point of view, most significant deficiencies of the current legislation and its applications by the law enforcement authorities.
The first one is related to the insufficient definition of the term "legal successor" in Czech criminal law. The second deficiency results from the absence of a special procedure for the initiation of criminal proceedings against a legal successor.