عنوان مقاله [English]
It is possible that the legal entities which become dissolved before or during the process of the criminal procedure to be merged with other legal entities or converted into another legal entity. Each of these conversions which occurs in the structure and nature of the legal entities impacts the process of the criminal procedure against this entity such as arraignment, explaining charges, preliminary in the investigation, issued writs, etc. The present note with the descriptive and analytic method and with applying the library tools will assess the changes in the current criminal prosecution of the legal entities. The legislature in the present regulations only with enacting article 692 of the Code of the Criminal Procedure has implicitly observed the matter of involuntary dissolution and considered it nolle prosequi, (Latin: to be unwilling to pursue) or suspension of execution of sentence according to cases but it has not observed necessary consideration in other cases such as voluntary dissolution, merge and convention. It makes judicial authorities confront obstacles in action and it may follow results such as conflict of the issued judgments, the continuation (Prolongation) of the procedure and even impunity of the legal person. Therefore, for dealing with the voluntary dissolution of the legal persons, merge or convention along with malice of these entities it is necessary that the legislature with careful consideration deprives the delegates of the legal entities to form and register new legal entities and also these entities meanwhile sentencing are banned from arbitrary institutions such as suspension of the execution of sentence, deferral of issuing a judgment, etc.