Abstract
The article is devoted to the issues of criminal liability of legal entities in the Republic of Estonia, established by the Penitentiary Code of the Republic of Estonia in 2001. It is noted that the model of criminal liability is implemented in Estonian legislation, in which a legal entity is recognized as the subject of a guilty act. At the same time, only legal entities of private law can be held criminally liable, while the law does not provide for the prosecution of public legal entities. It is indicated that a legal entity is liable in the event of committing guilty acts (crimes and misconduct) in the interests of the relevant legal entity by its body, a member of this body, a senior employee or a competent representative. The main and additional types of criminal penalties for legal entities are considered.
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