Abstract
The author compares legal regulations concerning criminal liability of legal entities and sanctions for them in the Czech Republic according to act. no. 418/2011 Sb. and in the Slovak Republic according to the new act no 91/2011 Z.z., which comes in operation as of July 1, 2016. He notes that both acts are based on the same conception of liability, the so-called strict criminal liability of legal entities.
Czech legal regulations for criminal liability of legal entities are stricter, though, which results from the stipulation on personal scope of the Czech law and the extent of criminalization of the actions of legal entities, which is wider, according to the Czech enactment. At the end of the article, the author states the differences in the system of punishments, which can be imposed on legal entities, as describes the system as very similar.