Barriers to imposing criminal liability on legal entities: Insights from Iranian laws

In this study, the reasons for not accepting the criminal responsibility of legal entities have been investigated. These reasons that have complicated the possibility of accepting and implementing the criminal liability of legal entities include the lack of will of legal entities, the violation of the principle of the individualization of punishments, the impossibility of achieving the goals of punishments, the impossibility of committing a crime by a legal entity, the impossibility of applying many types of punishments on legal entities and the impossibility of summoning and arresting a legal entity.