The Criminal Liability of Legal Entities for Crimes vs. Offences
doc. JUDr. Roman Svatoš, Ph.D., University of South Bohemia in České Budějovice
Faculty of Health and Social Studies
The issue of criminal liability of legal entities for crimes and offences is relatively new. The criminal liability of legal entities is based on the so-called imputability of “mens rea” of the natural entity who represented the legal entity. However, the liability of legal entities for offences is only imputability in acting not in mens rea, the liability of legal entities is an objective liability. Both regulations are similar in some aspects, different in others. The purpose was to point out particularly the differences and the possible problems related to new legislation.
Keywords: legal entity, crime, offence, imputability, mens rea.