Criminal liability of legal entities

On July 1, 2016, a new legal regulation shall become effective which introduces a criminal liability of legal entities for selected categories of offenses (tax offenses, offenses in the field of environmental protection, cybercrime, corruption offenses, legalization of proceeds from crime and others). A crime committed by a legal entity is a criminal offense committed in its interest, on its behalf, in connection with its activities or through it, if the act was performed by the statutory body, by other person authorized to act on behalf of the company, a person exercising control or supervision over the company, a person who has a decisive influence on the management of the company or an employee while performing his/her work duties. Among penalties which may affect a legal person belong penalties of winding-up the company, forfeiture of property, forfeiture of an asset, financial penalty, penalty of prohibition to undertake activities, prohibition to accept grants or subsidies, prohibition to accept help and support provided from the EU funds, a ban on participation in public procurement, punishment of publication of conviction.