A not-so-minor issue: systematic analysis of corporate criminal liability before Spanish Provincial Courts

Abstract

This contribution presents the results of a quantitative analysis of a sample of 78 judgments rendered by Spanish Provincial Courts, both at first instance and on appeal, in cases involving at least one accused corporation. The study aims at showing how these courts have dealt with the system of corporate criminal liability enshrined in Articles 31 bis et seq. of the Spanish Criminal Code. To this end, different variables have been studied, such as the number of corporations accused, convicted, and acquitted; the crimes for which the proceedings were brought; the penalties to which they were sentenced, where applicable; the civil liability and the duration of each proceeding.