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.