Abstract
The author reflects on the conception of corporate criminal liability in the Czech Republic under the Act no. 418/2011 Sb., on Corporate Criminal Liability and the proceedings against legal persons. Corporate criminal liability does not only complement the criminal liability of natural persons.
It is regarded as a branch of criminal liability equal to the criminal liability of natural persons. The so-called principle of subsidiarity of criminal repression applies to the liability of natural persons as well as to the liability of corporations.
The author considers corporate criminal liability as genuine liability for which the conditions of criminal liability and of punishment for corporate wrongdoings are stipulated by law. Sanctions are decided upon during criminal proceedings.
Furthermore, the author refers to the corporate criminal liability under Czech criminal law as liability deriving from natural persons who act on behalf of legal persons. The liability of natural persons is regarded as parallel to and independent of the criminal liability of legal persons.
Corporate criminal liability under Czech law is understood as subjective liability. The author justifies the special features of "fault" with respect to legal entities.
In the end, the author examines the possibility of legal persons to "exculpate" from criminal liability under the § 8 (5) of the Act cited above. This provision was incorporated into the Act by the amendment no. 183/2016 Sb., which came into effect on 1st December 2016.