Abstract
The new Czech Civil Code is conceptually shifting from organic theory of legal entities to fictional theory of legal entities. However, the Legal Entities Criminal Liability Act remains conceptually embedded in the organic theory.
The main focus of this article was to highlight some probable difficulties that will arose from different theoretical basis of the two statutes and that will lead to very complicated applicability of the Legal Entities Criminal Liability Act. The author concludes that the current provision of sec. 8 of the Legal Entities Criminal Liability Act is contrary to the fictional theory of legal entities as it presupposes that a legal entity can commit a crime (albeit according to the fictional theory it cannot even act), that a legal entity has its own interest (albeit according to the fictional theory it has not its own will), and that a legal entity can act by its own name (albeit according to the new Czech Civil Code one can only act by its own name on behalf on a legal person).
In the end the author highlights another problem of the Legal Entities Criminal Liability Act that criminal liability according to this act has a wider scope that civil liability and that this is contrary to the principle of subsidiarity of legal repression.