Since we have an answer for the Czech Republic, let me provide an answer for England and Wales.
First, corporations as a rule should not be treated differently to natural persons.
- A company is a legal person, capable of being prosecuted, and should not be treated differently from an individual because of its artificial personality.
[This is from the official guidance of the Crown Prosecution Service, the public prosecutor in England and Wales.]
However, a corporation is different to a natural person in two ways. First, it is only capable of acting through its agents—directors, employees, shareholders and so on. So the corporation can only be guilty in the sense that a crime is committed by a natural person on its behalf. But then you have the question, when is a person acting on behalf of a corporation, and when is a person acting as a private individual?
So, for some crimes, it is a clear defence for the corporation to say, "the person was not acting on behalf of the corporation".
A company cannot be criminally liable for offences which cannot be committed by an official of a company in the scope of their employment, for example rape.
Second, the corporation cannot be sent to prison, it can only be fined. So if an offence requires a custodial sentence, it cannot (in common law) be committed by the body corporate.
The offence must be punishable with a fine (this excludes murder, treason, piracy).
In some cases it has been felt desirable that a corporation should be punished for manslaughter and other serious crimes perpetuated by its agents. Parliament has acted to create a specific offence of corporate manslaughter. No doubt other jurisdictions have similar provisions. http://www.legislation.gov.uk/ukpga/2007/19/section/1?view=plain
I would imagine that many States in the United States apply similar principles.