Criminal Liability of Legal Persons – A Comparison of Czech and Austrian Legislation

Subject of the paper is the legislation of criminal liability of legal persons in the Czech Republic in comparison with the same issues in the Austrian legislation. Czech legislation about criminal liability of legal persons had its pattern just in the Austrian legislation. The emphasis is not only on compliance, but especially on the differences between the two legal regulations, including any future legal regulations for the Czech legislation. It is also pointed to the use of the above issues in the praxis.