[II. Chapter A. Criminal liability of legal entities.]
[19. gr. a.
A legal entity will be fined when required by law.]
[19. gr. b.
Provisions in the Act on Criminal Liability of Legal Entities apply, unless otherwise stated, to any impersonal party who may have rights and obligations under Icelandic law, including public limited companies, private limited companies, cooperatives, European financial interest groups, partnerships,
[19. gr. c.
The criminal liability of a legal entity is subject to the condition, unless otherwise stated in law, that the legal entity's representative, his employee or someone else on his behalf has committed a criminal and illegal act in the legal entity's activities. A legal entity will be punished even if it is not established which of these parties was involved. The government's criminal liability is subject to the condition that a criminal and illegal act has been committed in an activity that is considered to be comparable to the activities of a private party.]
[19. gr. d.
If the conditions of the provisions of this chapter are met, a legal entity may be held criminally liable for violations of this Act [and deprivation of rights pursuant to Art. Paragraph 2 Article 68]
Part 1. General rules on criminal procedure.
Section IV. The accused and the counsel for the defence.
Article 27
The accused is the person who is accused of committing an offence or suspected of criminal conduct. Furthermore, the term denotes a legal person that is accused or suspected of responsibility for such conduct.
If the accused is not legally competent, a legal guardian shall appear as his or her representative, as necessary. The legal guardian shall take decisions on behalf of the person who is not legally competent on matters which the person is not considered capable of understanding in full or able to decide.
If the accused is a legal person, its directors shall appear as its representatives, either singly or more than one of them, jointly, as its representatives, as provided for under general rules. If possible, a person who is accused of the same sort of offences as the legal person shall not represent it.
Representatives as provided for under the second and third paragraphs shall have the same standing in law as if they themselves were accused of committing offences or suspected of criminal conduct.
1. The Court shall have jurisdiction over natural persons pursuant to this Statute.
2. A person who commits a crime within the jurisdiction of the Court shall be individually responsible and liable for punishment in accordance with this Statute.
3. In accordance with this Statute, a person shall be criminally responsible and liable for punishment for a crime within the jurisdiction of the Court if that person:
(a) Commits such a crime, whether as an individual, jointly with another or through another person, regardless of whether that other person is criminally responsible;
(b) Orders, solicits or induces the commission of such a crime which in fact occurs or is attempted;
(c) For the purpose of facilitating the commission of such a crime, aids, abets or otherwise assists in its commission or its attempted commission, including providing the means for its commission;
(d) In any other way contributes to the commission or attempted commission of such a crime by a group of persons acting with a common purpose. Such contribution shall be intentional and shall either:
(i) Be made with the aim of furthering the criminal activity or criminal purpose of the group, where such activity or purpose involves the commission of a crime within the jurisdiction of the Court; or
(ii) Be made in the knowledge of the intention of the group to commit the crime;
(e) In respect of the crime of genocide, directly and publicly incites others to commit genocide;
(f) Attempts to commit such a crime by taking action that commences its execution by means of a substantial step, but the crime does not occur because of circumstances independent of the person's intentions. However, a person who abandons the effort to commit the crime or otherwise prevents the completion of the crime shall not be liable for punishment under this Statute for the attempt to commit that crime if that person completely and voluntarily gave up the criminal purpose.
3 bis. In respect of the crime of aggression, the provisions of this article shall apply only to persons in a position effectively to exercise control over or to direct the political or military action of a State.
4. No provision in this Statute relating to individual criminal responsibility shall affect the responsibility of States under international law.