Trestní odpovědnost právnických osob – srovnání Česká republika a Slovenská republika
Corporate Criminal Liability – Comparing the Czech Republic and Slovakia

Summary/Abstract: The author compares the legislation on corporate criminal liability in the Czech Republic under the Act no. 418/2011 Sb., on Corporate Criminal Liability and the proceedings against legal persons in its latest amendment which was made by the Act no. 183/2016 Sb., with the legislation in Slovakia under the new Act no. 1/2011 Zb., which came into effect on 1st July 2016. The author argues that both laws are based on the same principle of genuine corporate criminal liability. Both countries have adopted the concept of corporate criminal liability which is derived from the conduct of natural persons - the representatives of legal entities. In both states, the criminal liability of legal persons is independent of the liability of natural persons and, at the same time, it is parallel to it. Legal and natural persons may be prosecuted for the same actions. The Czech legislation on corporate criminal liability is stricter. It follows from the personal applicability of the Czech legislation and from the scope of criminalization of corporate conduct which is much broader. The Slovak legislation is more advanced, in a juridical sense, on the issue of transition of criminal responsibility to a legal successor.

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