Abstract
According to the Legal Entities Criminal Liability Act a legal entity can be held liable for a criminal conduct in addition to a natural person who is also held liable. However, the legal entity differs from a person since it cannot be identified simply through our senses.
In order to explain why a norm prescribes that “something” is a legal entity we first need to have a theory. Since the Legal Entities Criminal Liability Act leaves the theoretical burden fully on the civil law doctrine it is necessary to develop a theory of fiction.
The new Czech Civil Code rests on this theory. The main focus of this article is to show what theoretical assumptions stand beneath this fictional theory, how the legal entities criminal liability can be understood from this theoretical point of view, and finally if this theory is compatible with the legal entities criminal liability.