CRIMINAL RESPONSIBILITY OF LEGAL PERSONS IN THE LEGISLATION REPUBLIC OF SERBIA AND THE REPUBLIC OF CROATIA

The subject of this paper is a comparative analysis of corporate liability for offenses in the laws of the Republic of Serbia and the Republic of Croatian. In Croatia, the Law on the liability of legal persons for criminal offenses in 2004, in the Republic of Serbia, the adoption of the Law on liability of legal persons for criminal offenses in 2008, introduced the criminal liability of legal persons thus abandoning the principle societas delinquere non potest. The paper made a comparative and historical overview of the development of the Law Institute, and the prescribed criminal sanctions ordered the justification for its existence in the fight against economic crime since the purpose of the punishment can not be achieved only by punishing the responsible person in the legal person. The authors of the analysis will explore the legal provisions and the situation relating to reported, accused and convicted legal persons for specific types of crimes and the structure of reported crime during the period from the beginning of the application of the law to date. A special emphasis will be given to the institute confiscation of proceeds of crime. In his concluding remarks, in accordance with the legal provisions of the two countries de lege lata, will try to indicate possible suggestions de lege ferenda.