Bases para una imputación subjetiva de la persona moral. ¿Hacia una culpabilidad de las personas jurídicas?

In the evolution of the comparative Law, the tendency to accept criminal responsibility of legal entities has been accentuated, due to the necessities of transformation of the criminal policy and the influence of the European Union. This evidences a conflict with the traditional categories of the criminal law and even with the administrative sanctionary Law. The old dogma of societas delinquere non potest is being, therefore, overcomed, although through different criteria and strategies in each legal system. Nevertheless, to find suitable theoretical solutions, the specific criteria of the subjective of imputation of the legal entity must first be defined and analized.