criminal liablilty of moral persons. comparative law and internal legislation issues

Considering that no doctrine or the legislation of various states where such a liability has been implemented contains a consensus regarding the collective entities that could be criminally liable, the question whether the implementation of a general liability should be settled or exceptions may exist regarding certain categories of legal persons. Therefore, either on a legislative manner or on a jurisprudential one, the criminal liability of the state and other institutions that exercise public power duties is usually excluded.