Journal of Criminal Law and Criminology

Journal of Criminal Law and Criminology

Demarcating Corporate Criminal Liability from Vicarious Liability in Iran's Islamic Penal Code: A Comparative Legal Analysis

Document Type : Original Article

Authors
Fardin Shaghaghi 1
Bagher Shamloo 2
1 M.A. Department of Criminal Law and Criminology, Faculty of Law, Shahid Beheshti University, Tehran, Iran.
2 associate professor of law, Department of Criminal Law and Criminology, Faculty of Law, Shahid Beheshti university.
10.22034/jclc.2025.467282.2025
Abstract
The 2013 Islamic Penal Code marked a watershed in Iranian criminal jurisprudence by formally recognizing two derivative liability regimes: (1) corporate criminal liability (Article 143) and (2) vicarious liability for acts of another (Article 142). While both doctrines impute liability for third-party conduct, their jurisprudential foundations and operational parameters diverge significantly - a distinction often obscured in judicial practice. This study establishes that both constructs constitute exceptions to the fundamental principle of personal culpability (nulla poena sine culpa), requiring strict statutory construction. To attribute criminal liability to a legal person, three cumulative conditions must be satisfied: (i) the act was performed by an alter ego (legal representative), (ii) within authorized competence, and (iii) with corporate benefit intent (Article 143). Conversely, vicarious liability under Article 142 requires neither representative status nor benefit accrual, but rather a hierarchical relationship (e.g., employer-employee) coupled with deficient supervision. The critical distinction lies in the circle of attributable actors: corporate liability attaches only to representative acts, whereas vicarious liability may extend to all subordinate conduct within employment scope. When a corporate entity functions as employer, dual liability pathways emerge - direct liability for representative misconduct (Article 143) or derivative liability for systemic supervisory failures (Article 142). Through comparative legal analysis (drawing on civil law and common law precedents) and doctrinal examination of Iranian jurisprudence, this study develops a taxonomy for distinguishing these liability regimes in prosecutorial decision-making and judicial interpretation.
 
Keywords
Corporate Criminal Liability
Vicarious Liability
Doctrine of Imputation
Alter Ego Principle
Organizational Culpability
Superior Responsibility
Islamic Penal Code
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Journal of Criminal Law and Criminology
Volume 13, Issue 25
August 2025
Pages 395-422