Тhe history of tortious acts had known individuals as the only entities who, through their specific actions, performed the different types of legal dishonesty. There could be punished the person who, by taking an action or by its omission, produced a prohibited consequence. However, the development of industrialization and the expansion of economic activity have led to the establishment of legal or business entities. They marched in different types of legal relationships being based on the desire for profit. In this context, there appeared the first forms of illegal activities performed by legal entities in the financial sphere. The final consequence of illegal actions taken by legal entities was reflected in causing extremely large damage bei...