El sistema de responsabilidad penal de la persona jurídica ante las “pequeñas empresas”: algunas anotaciones

The determination of the basis for criminal liability of legal persons has been, and continues to be, the subject of extensive debate. Based on the existence of two essential prerequisites, namely organisational deficit and the existence of a complex organisational structure, this paper addresses the possibility and, above all, the legitimacy of considering criminal liability with regard to small legal persons, micro-enterprises or sole proprietorships. It is clear that they do not meet the above requirements, as they lack the complexity and otherness of subjects necessary to avoid violating the ne bis in idem principle. Is it therefore possible to consider them accountable subjects for the purposes of criminal liability.