Shell entities and criminal procedure

Abstract

Since the introduction of corporate criminal liability in 2010, significant procedural uncertainties have arisen regarding the specific aspects of prosecuting legal entities. These uncertainties are exacerbated when a legal entity obtains its corporate personality through fraudulent means. In this context, fundamental questions emerge: Should such an entity be considered a party to the criminal proceedings, with all the corresponding procedural guarantees? Or, on the contrary, should it be deemed non-imputable due to the absence of a minimal foundation of lawful activity? This article analyzes the potential procedural avenues applicable to so-called “shell entities” within the criminal justice framework, with particular focus on the most relevant jurisprudential and doctrinal positions on the matter.