| Autor: |
Kotlán, Pavel, Ondrúš, Miroslav, Kozlová, Alena, Kotlán, Igor, Petr, Pavel, Kalabis, Radim |
| Předmět: |
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| Zdroj: |
Laws (2075-471X); Apr2023, Vol. 12 Issue 2, p20, 15p |
| Abstrakt: |
Criminal liability of legal entities has gained an inalienable place in the system of legal liability in most European jurisdictions, including the Czech Republic. Departing from the premise that it is a suitable supplement to the liability of a legal entity in the event of serious unlawful acts of natural persons from which the legal entity benefits, this article aims to characterize the position and role of this form of liability in the Czech legal system. Essentially, however, it seeks to determine under which circumstances it is possible for legal entities to be relieved of liability using an exculpatory clause. Based on a case study of the Czech Republic, it illustrates the added value of criminal compliance programs, which, if properly set up and implemented in practice and complemented by prevention, detection and response measures, play a decisive role in establishing such criminal exculpation. The article further finds that rules pertaining to ethical codes of conduct are in fact 'elevated' to the level of legal rules through compliance programs. Compliance, one of the components of Corporate Social Responsibility, thus becomes an expression of a legal obligation, i.e., the obligation to properly manage and control the corporation, which has important legal implications. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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