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The article presents a collective entities' responsibility in the Polish law for the offenses against law on the example of co-operative savings and loan associations. The authors analyze the conditions for this liability, its legal nature and briefly characterize co-operative savings and loan associations. According to Article 2 Paragraph 1 of the Act of October 28th 2002 on collective entities' responsibility for acts prohibited under penalty, the collective entity is a legal entity and the establishment of a non-legal entity, which is granted with legal capacity by separate regulations, excluding State Treasury, units of local self-government and their compounds. Co-operative savings and loan associations have a form of credit co-operatives, and thus have a legal personality, are collective entities under Polish law and should be prepared for any opportunity to bring them not only to civil liability, legal-administrative liability but also to the liability of a repressive character, similar which criminally responsibility, but not having, according to authors of the article, such character.
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