Abstract
The criminal procedure referring to the verification of the facts imputed to the legal entity traditionally occupies a background in academic discussions regarding the recognition - or not - of the criminal liability of moral persons or "entities", leaving open discussions about possible specificities of the know how potentially present in all phases of the prosecution. Furthermore, for fragile economies, little is discussed about the impact of this accountability on the economic environment or how criminal prosecution should act in accordance with the Rule of Law premises, achieving accountability and imposition of penalties, when necessary, without compromising national, regional economies or even having wider impact. This text seeks to introduce some essential topics for discussion on the subject of domestic law and suggests aspects of possible reform.
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