Criminal liability of legal entities has been a modern and topical institution as well as a controversial issue at legal, political and social levels not only in the Czech Republic but also in other European countries. This article briefly describes selected aspects of criminal liability of legal entities - questions of the extent of criminalization and sanctioning of criminal liability of legal entities - and focuses on the regulation of this institution in the legal systems of selected European countries.
It also outlines the above-mentioned questions as they are treated in the proposed draft law to regulate criminal liability of legal entities and proceedings against them in the Czech Republic introduced in the Czech Republic in 2011.