In this study, it is shown that in order to be considered a subject of the offence is regardless if the legal entity manages or not business activity, conducted by public or private law, if its organized in a corporation or under membership state, whether it is dependent or independent of a number of members, whether it is meant for profit or non-profit, etc. As well as it is shown that the public institution and public authority are various public entities, that must not be confused. The public authority is the one that form the public institution under an act issued by it and which finances entirely or partly the institution from its budget. All public institutions are penal liable, as legal entities able of penal liability under art.21 PC RM. In contrast, none of the public authorities is a legal entity able of penal liability. In general none of them can evolve as an offence subject and in particular as subject to any of the offences referred to in art.325, 326, 334 and 335 1 PC RM.