SUMMARY
Although there are still different views on the criminal liability of legal entity, particularly related to the fact if these socio-real creatures have or have no criminal liability for criminal offenses committed within society, the positive law of the Republic of Kosovo does recognize the criminal liability of such persons. In this regard, by noting the importance of Legal entity within our society, their activity, their impact on various social developments, and taking into account also the possibility of non-compliance with positive-legal norms by the respective entities we will gradually tackle the general aspects of the legal framework which is dedicated specifically to the criminal liability of legal entity. Thus, the research will be focused on presenting general data related to: fundamental notions related to the legal entity along with its criminal liability, the historical aspect of dealing with relevant entities in terms of recognizing their subjectivity, while the main focus will be the treatment of criminal liability and criminal sanctions which pursuant to the legal framework of the Republic of Kosovo could be imposed in conjunction with the relevant entities. In addition, apart from treatment of criminal liability of legal entity in accordance with the current legal framework of the Republic of Kosovo, we will also try to address the respective matter in the comparative dimension, with special emphasis on the criminal legislation of the Republic of Albania. Therefore, we will gradually gather the data on how the criminal liability of legal entity is regulated according to the criminal legislation of the neighboring countries, more specifically we will focus our study on the criminal legislation of Albania. The treatment of the chosen topic for study will be based on the application of: historical-legal method, analytical method and comparative method.