CONTEMPORARY CHALLENGES OF CRIMINAL RESPONSIBILITY OF LEGAL ENTITIES: CRITERIA FOR IMPUTATION, GUILT AND BASIC PROCEDURAL RIGHTS

Abstract

The recognition of criminal liability of legal entities is unstoppable, although, as we will see, on the one hand, said recognition is introduced with notable timidity in terms of its scope, and, on the other, to date, there are few significant procedures in those that have been used. From a material perspective, the problems that arise of criminal liability of legal entities are essentially at four levels: a) crimes to which they apply; b) responsible parties; c) criteria of imputation; d) culpability. We have dealt with all of them on numerous occasions, so we refer to what was said then, limiting ourselves in this paper to a succinct exposition of the last two issues to which we will add a brief reference to constitutional rights of legal persons, both material and procedural.