The assessment of the model of criminal corporate liability in Poland
Dr. Dorota Habrat
University of Rzeszow
The criminal liability of legal persons is a matter in which the doctrine of criminal law has many doubts. The need to introduce into the Polish legal system liability of corporate (collective entities) has resulted, among others, from the Polish Republic's international commitments, in particular related to membership in the European Union. The Act on liability of collective entities for activities prohibited under threat of penalty introduced to Polish law new category of entities which are subject to legal liability for criminal offences or tax offences. The aim of study was to analyze the functioning the new model of criminal corporate responsibility in Poland taking into account the principle of proportionality in relation to criminal measures in response of collective entities.
Extract from the book (English, PDF) |