Aspects of comparative law regarding the prosecution and trial of offenses committed by legal entities

The scientific research conducted stands out through a comparative analysis of the particularities of prosecuting and judging offenses committed by legal entities, from a theoretical perspective, with practical elements. Focusing on the legal entity as the active subject of the offense, the circumstances in which it may appear in such a status are examined, starting from its specific nature and continuing with a detailed examination of the procedure regarding its liability. The general objective pursued by the author is to identify the distinct elements in the process of investigating offenses committed by legal entities, in a comparative aspect, especially with the legislation of Romania. The proceduralcriminal institutions applicable specifically to the accused ,,legal entity” are discussed.