The subjective imputation to the legal person.

Abstract

This article deals with proposing how the subjective imputation to the legal person should be determined in a model of self-responsibility of the legal person. Taking as a background a theory of corporate crime analogous to the theory of crime of the natural person, the configuration of the subjective imputation to the legal person is proposed based on the information that must circulate through its information channels for decision-making of its bord of directors and to which it was able to access from its particular circumstances.