The criminal liability of legal persons: the issue of dissolution
Published in IBA
The question of wether criminal liability should be transferred to a legal person who has neither participated nor had any involvement in the offence raises important technical issues from the point of view of the principle of culpability.
Article 130.2 of the SCC provides that, without exception, the transformation, merger, absorption or other division of a legal person does not remove their criminal liability.
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