Several theoretical and practical matters on investigation of corporate criminal entities

Abstract

Based on the inheritance of internal legal achievements and the reality of crime prevention in the past time, Vietnam officially recognized and stipulated the legal entity as a subject of crime as well as the prosecution of criminal liability for legal entities in the 2015 Penal Code (amended and supplemented in 2017) and the 2015 Criminal Procedure Code (amended and supplemented in 2021). Some new provisions on investigation procedures for legal entities have created an important legal basis to ensure the effectiveness of the investigation of legal entities particularly and criminal proceedings generally.