Criminal Liability of Legal Entities in the Islamic Republic of Iran: Legislative Peculiarities and Enforcement Practices

The article investigates the criminal liability of legal entities (LEs) in the Islamic Republic of Iran (IRI), encompassing an analysis of its legal framework, classification and typology of offenses, and applicable pen-alties. The authors delineate the core terminology in Persian, drawing parallels with Arabic counterparts as exem-plified in the UAE and KSA. Offences perpetrated by LEs are categorized into conventional crimes and “state-company” malfeasance, further subdivided into micro- and macro-groups based on their scale, as well as unfair trade practices. The subjective side of LE offenses is analyzed through the lens of various theoretical frameworks, including collective guilt, vicarious liability, aggregation theory, and corporate policy. Penalties encompass the dis-solution of the LE, asset forfeiture, proscription of activities, and pecuniary fines, which may range from two to four times the penalties imposed on individuals. The authors address potential legal conflicts, including the liability of reorganized legal entities and the imposition of penalties for unintentional acts. The research draws on a diverse array of sources, such as Iranian laws, judicial practice, and academic research, highlighting its importance and relevance for further exploration of the topic.