The criminal imputed liability to legal entities at Brazilian model

The present study examines the model for attributing criminal liability to legal entities adopted by the Brazilian legal system, promoting a profound review of previously held positions. The analysis begins with understanding the constitutional framework, continues with the regulation offered by Law 9,605/98 and the provisions of the general part of the Penal Code relating to the theory of crime that are applicable to legal entities. The paradigm of indirect liability of the legal entity (heterresponsibility) previously supported is now replaced by that of direct liability (self-responsibility). The concept of criminal action is revised to allow the characterization of an individual criminal action and also of an institutional criminal action. The criticism regarding the incompatibility of a theory of crime applicable to legal entities with the provisions of the Brazilian Penal Code is overcome to recognize the possibility of applying the aforementioned normative references. Changing the Penal Code to offer legal entities the same system of guarantees that is offered to individuals is not necessary, although specific changes can improve the system.