Abstract
The paper shows the essence of administrative responsibility. Some details concerning administrative liability of legal entities are analyzed and legal practice concerning the matter is shown. It is also shown that administrative and legal status of a legal entity in the administrative and tort relations and it is noted that up to date it has remained uncertain whether the administrative responsibility of public authorities should be existed at all. The article raises the issue of legal representative of a legal entity, also the issue of insignificance during the prosecution, lasting offenses are considered especially determining guilt entities identified particular administrative liability of legal persons for violation of legislation on taxes and fees.
Keywords
administrative responsibility, administrative and legal status, guilt, lasting offense, the legal representative of a legal entity, insignificance, tax offenses, legal persons
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