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»Vicarious (Criminal) Liability of Organizations and Legal Entities« In the scientific discussion on the reform of corporate sanctions law, the question of whether the concept of perpetrator in current penal law can be applied to legal persons is often neglected. The present investigative research shows that the commission of crimes by associations can be integrated into the existing structures. Legal persons have the ability to be not only norm addressees, but also norm authors themselves. Like natural persons, they have an influence on the establishment of common freedom, which is why they must also organize themselves in such a way that they do justice to exercise this freedom.