Abstract

The possible new legislation concerning corporate liability for acts prohibited under penaltyprompts one to rethink the conceptual foundations of such liability. Any model of a corporation’s liability for unlawful acts shall take into account its relevant legal context. The author presents limitations resulting from labeling liability of a corporate body in the criminal context as liability for a “prohibited act”. Furthermore, he indicates difficulties arising from an attempt to regulate liability of a corporate entity as liability for its “own” prohibited acts.