Critical Analysis of the Methodology of the Supreme Public Prosecutor’s Office on Corporate Criminal Liability in the Context of Judicial Practice

This thesis focuses on a critical analysis of the Methodology of the Supreme Public Prosecutor’s Office of the Czech Republic (SPPO): Application of Section 8(5) of the Act on Criminal Liability of Legal Entities and Proceedings Against Them – a guide to the legal regulation for public prosecutors. The aim is to identify the shortcomings and practical limits of the current SPPO Methodology and to propose possible amendments. The thesis analyzes the concept of attribution, the exculpation mechanism, and the requirements for compliance management systems (CMS). It further compares the approach of the Czech legal framework and the Methodology with the U.S. Department of Justice’s guidance document (Evaluation of Corporate Compliance Programs). Finally, the thesis analyses selected case law. These proposals address current legal and technological challenges related to corporate criminal liability and aim to enhance the methodology’s usability and practical value for law enforcement authorities.