In this monograph I deal with the issue of criminal liability of legal entities. An issue that is no longer novum in the Czech legal system, because more than ten years have passed since the effective date of TOPO, however, an issue whose some aspects may still be problematic, controversial, or at least discussed. It is precisely these aspects that I call "selected substantive and procedural consequences" that I deal with in this monograph, often from all possible perspectives. Specifically, it is the point of view of the legislator in creating the TOPO, the point of view of the legislator in enshrining the TOPO amendments, the comparative point of view and the subjective point of view with proposals for changes to the TOPO de lege ferenda.