Abstract
The author considers the conception corporate criminal liability in the Czech Republic according to act no. 418/2011 Sb., on criminal liability of legal entities and proceedings against them. He does not consider corporate criminal liabilities a mere complement of the criminal liability of natural persons, but a second, equivalent branch of penal responsibility, side by side with the responsibility of natural persons.
Same as in the case of liability of natural persons, the so-called principle of subsidiarity of criminal repression applies to the liability of legal entities as well. The author considers corporate criminal liability to be a genuine liability, in the case of which the conditions of criminal liability and sanctions are set in a penal regulation and the sanctions are decided about in a criminal proceeding.