In addition, analysis is needed on the role played by requests when investigating
corporate criminal liability, and whether requests for measures and evidence relating
to an incriminated legal person are accepted and executed in all Council of Europe
states.
Against this backdrop, even if the aim does not go so far as to establish a single area
of justice, as in the EU, the need for mutual trust in order to improve mutual legal
assistance is manifestly one of the areas in which the Council of Europe is working
and has to continue working. A certain legal uniformity, guarantees in the protection
of human rights and an equivalent level of procedural rights and penitentiary
conditions are prerequisites for building mutual trust. The lack of political will and the
lack of mutual trust plays an important role in this context. It is clear that in areas
where two or more states have a real willingness to co-operate, the co-operation
works more efficiently. Improving the political will to boost co-operation in dealing
with TOC should be one of the tasks of the Council of Europe