Przesłanki odpowiedzialności podmiotu zbiorowego w prawie polskim i szwajcarskim – uwagi na tle prawnoporównawczym
The prerequisites of responsibility to the collective entity in Polish and Swiss criminal law – comparative remarks

Summary/Abstract: In recent years, there has been noted an increase in the number of financial and economic crimes. The real beneficiaries of them are often collective entities. Corporate crimes are recorded on a national and supranational level. Therefore, national and international laws need to oust the principle societas delinquere non potest and apply criminal liability not only to natural persons but also to legal ones. The form of regulation of corporate criminal responsibility can vary. The subject of this paper is a comparative consideration of Polish and Swiss regulations of corporate criminal responsibility. This study aimed to identify similarities and differences between regulations. The research included an analysis of the prerequisites of responsibility to the collective entities in both countries. Reference is also made to the criminal penalty. The analysis is based on views of legal dogmatics and judicial practice. The discussion is concluded with a comparison of the Polish and Swiss provisions and an indication of the similarities and differences between regulations. The main conclusion of this paper is that legal regulations of the liability of collective entities in Poland and Switzerland show common and different features. Both regulations are problematic in interpretation and rarely used in practice, which becomes the reason for postulating changes in the law. The paper was written based on Polish and foreign source materials.

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