Abstract—The aim of study was to analyze the functioning the new model of criminal corporate responsibility in Poland. The need to introduce into the Polish legal system liability of corporate (collective entities) has resulted, among others, from the Polish Republic's international commitments, in particular related to membership in the European Union. The study showed that responsibility of collective entities under the Act has a criminal nature. The main question concerns the ability of the collective entity to be brought to guilt under criminal law sense. Polish criminal law knows only the responsibility of individual persons. So far, guilt as a personal feature of action, based on the ability of the offender to feel in his psyche, could be considered only in relation to the individual person, while the said Act destroyed this conviction. Guilt of collective entity must be proven under at least one of the three possible forms: the guilt in the selection or supervision and so called organizational guilt. In addition, research in article has resolved the issue how the principle of proportionality in relation to criminal measures in response of collective entities should be considered. It should be remembered that the legal subjectivity of collective entities, including their rights and freedoms, is an emanation of the rights and freedoms of individual persons which create collective entities and through these entities implement their rights and freedoms. The whole study was proved that the adopted Act largely reflects the international legal regulations but also contains the unknown and original legislative solutions. Keywords—Criminal corporate responsibility, Polish criminal law. I. INTRODUCTION HE criminal liability of legal persons is a matter in which the doctrine of criminal law has many doubts. The recognition that not only natural person is capable of incurring criminal liability is completely opposite, even revolutionary, in respect of basic assumptions of the traditional criminal law. In Polish law, the idea of the introduction of corporate responsibility for crimes is becoming more popular and creates a lot of questions. Introduction to Polish law a criminal nature liability of corporations (legal persons) has resulted in a lot of controversy and lack of acceptance from both the scientific community as well as the judiciary. In Poland, the issue of criminal liability of collective entities is not new, because in the twenties of the last century discussions about the possibility of holding legal persons to the criminal liability has already taken place [1]-[3]. Traditional institutions of civil, administrative and penal- fiscal law have proven to be inadequate to combat the Dorota Habrat is with the Faculty of Law and Administration, University of Rzeszow, st. Grunwaldzka 13; 35-068 Rzeszow, Poland (phone: +48178721568; e-mail: dorotahab@op.pl). phenomenon, which can be described as a crime of enterprises. For offences committing on behalf of the collective entities carrying out business activity only individuals could have been liable so far. Civil measures related to compensation for the injury are alleged not apply in a situation where the damage cannot be established, and the behavior of company brings threat, e.g. for environment, consumers, economic interests of the public. Administrative measures are alleged, among other things, to be in the hands of bodies which do not have the status of independent authorities, which creates danger of subjecting various external repercussions [4]-[6]. A need to introduce collective entities liability law into Polish legal system has resulted also from the international obligations of the Republic of Poland, in particular related to applying for membership in European Union. From the date of accession to the European Union Poland has been obliged to accept the objectives of acquis communataire that is the legal achievement of the European Union, which was associated with the necessity to adapt Polish law to the Community law. Act of 28 October 2002 on liability of collective entities for acts prohibited under penalty (hereinafter: ALCE) [7] is an example of adaptation of the Polish law to the Community law. It is undoubtedly related to Poland’s accession to the European Union and causes in the Polish law system inevitable changes aimed at Europeanization of law. The Act on liability of collective entities for activities prohibited under threat of penalty introduced to Polish law new category of entities which are subject to legal liability for criminal offences or tax offences. To collective entities liable includes legal persons and organizational units without legal personality, which separate provisions confer legal capacity, with the exception of State Treasury, local government units and their relationships. In addition, collective entity within the meaning of the ALCE is also commercial company with the participation of State Treasury, local government units or their relationships, Capital Company in organization, entity in liquidation and entrepreneur which is not natural person, as well as foreign organizational unit. Undoubtedly the activity of specific collective entities e.g. companies or corporations can bring on the massive scale threat of legally protected goods in many areas of life. We witness repeatedly how various financial operations, often having fraud stamps, lead to bankruptcy of many businesses, unemployment of employed persons, and even the global economic crisis. Polluting of the environment as a result of unlawful business activities could bring loss incomparably greater than the losses caused by the activities of individuals Criminal Law Instruments to Counter Corporate Crimes in Poland Dorota Habrat T World Academy of Science, Engineering and Technology International Journal of Law and Political Sciences Vol:9, No:6, 2015 2157 International Scholarly and Scientific Research & Innovation 9(6) 2015 ISNI:0000000091950263 Open Science Index, Law and Political Sciences Vol:9, No:6, 2015 publications.waset.org/10002281/pdf