The specific nature of the criminal liability of legal entities in business crimes (a comparative study)

Abstract

 The fundamental principle of criminal legislation is that criminal responsibility is of a personal nature and can only be imposed on the perpetrator. They are also attributed to the natural person, but the evolution of the rules of criminal responsibility has necessitated the prosecution of all persons and acts that contributed to the commission of crimes within the framework of corporations and economic institutions. This has resulted in the extension of criminal liability to legal persons and is regulated by various legislation with special rules and procedures.