The criminal liability of legal persons is an intrinsic reality of everyday life. However,this particular institution had a rather tumultuous evolution which is essential inunderstanding its organic mechanisms.Through this study we aim to analyze the concept of criminal liability of the legalperson from both diachronic and comparative perspective in order to determine the role ofthis fiction in contemporary legal systems. We shall focus on the legal framework in bothEuropean and Anglo-American systems. We also intend to identify the factors that have led tothe consecration of criminal liability.