Abstraktv anglickém jazyce The subject matter and aim of this thesis is to analyse the positive criminal law regulation of sanctioning of legal entities in the light of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act"), its critical assessment and possible de lege ferenda suggestions. As a result, this thesis can be perceived as a comprehensive assessment of issues related to sanctioning of legal entities in the Czech Republic. The dissertation thesis is divided into eleven parts. The first part takes into account the international legal aspects of corporate liability, the concept of criminal liability of legal entities, arguments for and against the adoption of t...