'Criminal responsibility of legal persons' in document 'Denmark - Criminal Code'

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RELEVANT SECTIONS OF THE IMPLEMENTING LEGISLATION

GENERAL PART

Chapter 5
Criminal Liability for Legal Persons

§25

A legal person may be punished by a fine, if such punishment is authorized by law or by rules pursuant thereto.

§ 26

(1) Unless otherwise stated, provisions on criminal liability for legal persons etc. apply (Repealed)
to any legal person, including joint-stock companies, co-operative societies, partner-ships, associations, foundations, estates, municipalities and state authorities.

(2) Furthermore, such provisions apply to one-person businesses if, considering their size and organization, these are comparable to the companies referred to in Subsection (1) above.

§ 27

(1) Criminal liability of a legal person is conditional upon a transgression having been committed within the establishment of this person at the fault of one or more persons connected to this legal person or at the fault of the legal person himself. As fَor punishment for attempt, Section 2 1(3) similarly applies.

(2) Agencies of the state and of municipalities may only be punished for acts com-mitted in the course of the performance of functions comparable to functions exercised by natural or legal persons.