Ondřej Trubač and Radka Čihulková have commented on the issue of criminal liability of members of statutory bodies of legal entities.

In the latest issue of the Bulletin of the Chamber of Tax Advisers of the Czech Republic, Ondřej Trubač and Radka Čihulková address the issue of criminal liability of members of statutory bodies of legal entities.

In their article, they summarise the legal framework for this liability, analyse the most common criminal offences (including tax offences and breaches of duty in the administration of foreign assets), and address the issue of the attribution of conduct to a legal entity and the significance of effective remorse. They also focus on the practical aspects of prevention through the principles of corporate governance and compliance programmes.

The entire article in the Bulletin is available here (pages 35–39 of the Bulletin).