The topic of this thesis is liability of legal entities for criminal offences. Changes in society and the emergence of an increasing number of legal entities conditioned the development of new legal institutes. Thus, with regard to legal entities as emergent phenomenon of recent times, it was necessary to develop a system of legal norms that will regulate their status, from their uprise and organization to their criminal responsibility. Through the analysis of the institute and the presentation of its historical development, we try to show the specifics of the mentioned institute and give answers to some of the current questions. In first and second chapter we deal with the historical development and theories of liability of legal entities with reference to the principle of guilt, which, as can be seen from the paper, is one of the main obstacles involving introduction of criminal liability of legal entities. In the third part of the paper, we look at the responsible person in a legal entity, and through the responsibility of this person, we derive the responsibility of legal entities. In the fourth chapter, we deal with the criminal procedure against legal entities through the analysis of the law and explain one of the peculiarities of this procedure, which is the representative of the legal entity, next we refer to the sanctions provided for criminal offenses committed by legal entities. At the very end of the fourth chapter, we deal with the analysis of the European legal acquis related to the institution of liability of legal entities for criminal acts. In the fifth chapter there is the so-called "Spice" affair and through its analysis we talk about the problems that judiciary still faces today. In the sixth chapter there is a conclusion and finally in the seventh a list of literature and sources of the work.