Critical approach to prosecuting and investigating the crimes of legal entities in the territory Criminal Procedure Code approved in 1392

Due to the abstract and credit nature of legal entities, the manner in which these individuals commit crimes is different from that of natural persons. Legal entities have committed crimes through their representatives, and therefore it is necessary to lay down the rules and rulings for prosecuting and investigating their crimes differently from the investigation of crimes. The Code of Criminal Procedure provided for the investigation of the crimes of such persons. It was clear from the beginning that these nine articles could not cover the entire process of investigating the crimes of legal entities from the beginning to the end, so there were challenges and obstacles in prosecuting and investigating the crimes of legal entities that need to be identified and solutions. Challenges and obstacles such as summoning a legal entity, issuing a criminal warrant, informing the charge, dissolving the legal entity during the preliminary investigation or the possibility of legal entities having access to some favorable institutions are the defendant of these challenges. The present study tries to provide solutions to face such challenges and obstacles in order to conduct a preliminary investigation of crimes of legal entities in a descriptive-analytical method and using library resources.