Regulations about exemption from sentence for commercial entity and recommendations

Abstract

It has been the first time that the 2015 Penal Code (amended and supplemented in 2017) regulates commercial entity is the subject of crime to ensure its compatibility to international laws, to promptly meet the society requirements and to demonstrates the progression in criminal lawmaking. The application of the provisions on criminal liability to commercial entity in general and its exemption from sentence in particular shows some limitations that need to be further studied and completed to ensure the effectiveness of the 2015 Penal Code in reality. The article analyzes regulations on exemption from sentence for commercial entities, points out some limitations and proposes recommendations as well.