Two cases related to war crimes have received quite some attention in the Netherlands over the past few years. These are the cases of Mr. Kouwenhoven and Mr. Poch. They provide an excellent opportunity to offer some thoughts on the fine line between guilt and innocence in the determination of criminal liability for those who have not committed the crimes themselves, but have in some way assisted in their commission.

Corporate involvement in mass atrocities has rarely been the subject of criminal prosecution. This may partly be due to the often remote involvement by corporations and business leaders and the resulting difficulty to collect sufficient evidence and to apply classical criminal law principles to an internationalised context. However, it may be argued that we are increasingly seeing an emerging practice at the domestic level. In the past year, a number of European justice systems have initiated criminal investigations and indictments of corporations.