GENERAL PART
XIV C H A P T E R F O U R T E E N
LIABILITY OF LEGAL PERSONS FOR CRIMINAL OFFENCES
Liability of a Legal Person for an Attempt
Article 127
(1) If the perpetrator commences the execution of a planned criminal offence, but does not complete such offence, under the terms of Article 124 (Basis of Liability of a Legal Person) of this Code, the legal person shall be liable where the law prescribes that the attempt is punishable.
(2) The legal person shall be punished equally as if it were for the completed criminal offence but may nevertheless be punished less severely.
(3) If the managerial or supervisory authorities of the legal person have prevented the perpetrator from completing the commenced criminal offence, the legal person may be released from punishment.
Continued Offence and Liability of Legal Person
Article 128
Where the same grounds for liability of the legal person exist in regard to several same-type and time-related criminal offences perpetrated by several perpetrators, such legal person shall be liable as if a single criminal offence has been perpetrated.
Complicity of Legal Persons
Article 129
(1) In the event that two or more legal persons are found to have partaken in the perpetration of a criminal offence, each shall be subject to liability pursuant to Article 124 (Basis of Liability of a Legal Person) of this Code.
(2) Where there is complicity of legal persons referred to in paragraph 1 of this Article, each legal person shall be held accountable as if it were the only legal person responsible for the criminal offence.
General Reasoning for Less Severe Punishment of Legal Person or Release from Punishment
Article 130
(1) A legal person, whose managerial or supervisory authority has willingly reported on the perpetrator upon a criminal offence perpetrated, may be punished less severely.
(2) A legal person whose managerial or supervisory authority, following the perpetration of a criminal offence, decides to return the illegally obtained material gain or to remove the caused harmful effects or to communicate the information concerning the grounds for holding the other legal persons responsible, may be released from punishment.
Criminal responsibility of legal persons
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