The former Yugoslav Republic of Macedonia
GENERAL PART
2. A CRIME AND CRIMINAL RESPONSIBILITY
2. 5. Criminal accountability of a legal entity
Conditions for criminal accountability of a legal entity
Article 28-a
(1) In cases as prescribed by law, the legal entity is liable for the criminal act committed by the responsible person of the legal entity, on behalf, on the account or for the benefit of the legal entity.
(2) The legal entity is also liable for a criminal act which is committed by its employee or representative of the legal entity that resulted in significant benefit in assets or resulted in damages for someone else, if :
1) the execution of a conclusion, order or any other decision or approval by administrative body, management body or supervisory body, means perpetration of a criminal act ; or
2) the crime was committed due to omission of obligatory supervision by the administrative body, management body or supervisory body ; or
3) the administrative body, management body or supervisory body failed to prevent the criminal act or concealed it or failed to report the crime before the initiation of criminal proceeding against the perpetrator.
(3) Under the terms specified in paragraphs (1) and (2) of this article, all legal entities are liable, with the exception of the State.
(4) The Self-Government units are liable only for acts committed outside their public com petences.
(5) Under the conditions specified in paragraphs (1) and (2) of this article, a foreign legal entity is criminally liable, if the act has been committed within the territory of the Republic of Macedonia, regardless whether there is a representative office or subsidiary of the legal entity that operates within the territory of the country.
Limitations of legal entity’s liability
Article 28-b
(1) The liability of the legal entity does not exclude the criminal liability of a physical person as perpetrator of the criminal act.
(2) Under the conditions specified in Article 28-a, paragraphs (1) and (2) thereof, the legal entity is also liable for a criminal act in case when there are actual or legal obstacles to determine the criminal liability of the physical person as perpetrator of the crime.
(3) If the criminal act has been committed due to negligence, the legal entity is liable under the conditions specified in Article 28-a of this law if the law provides punishment for a crime committed due to negligence (Article 11, paragraph 2).
Criminal responsibility of legal persons
EDIT.