Theoretical and Practical Challenges in Prosecution, Trial and Punishment of Legal Entities According to the Criminal Procedure Code

In the Islamic Penal Code, through changing the legislator's attitude due to taking criminal responsibility of legal entities, drafting particular rules of procedure compatible with the status of this group of entities becomes imperative. Therefore, new prosecution, trial and punishment methods should be adopted and confirmed for legal entities, through approval of specific criminal laws and new criminal Procedures distinct from those considered for natural entities. Therefore, in the new Criminal Procedure Code (approved in 1392) the legislator has considered a special criminal procedure for legal entities. Review of the relevant articles show that, in spite of providing some innovations, the above-mentioned Code is in no way commensurate with the special status of legal entities and the Criminal Procedure Code of 1392, has only accounted for trial and punishment of natural entities. Therefore, revision of the Code, consideration of relevant articles, and extraction of the chapter related to offences committed by legal entities from the Criminal Procedure Code of armed forces –as described in the following sections- is necessary.