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Tax crimes
Beltran, Simona-Estrella ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
Tax Crimes Abstract The diploma thesis deals with tax crimes. The aim is to create a systematic overview and evaluation of the current criminal law of tax crimes in the legal order of the Czech Republic. The initial chapter focuses on the general definition of terms, including developmental stages of tax crimes, which mentions the reintroduction of criminality in the preparation of tax evasion, charge and similar mandatory payments in the Criminal Code in specific cases. The next chapter is devoted to a historical evolution into the development of tax crime legislation. The third chapter analyzes the legislative framework of the criminal law regulation of tax crimes in the Czech legal system. As part of the analysis of the crime tax fraud is explained how carousel fraud abusing the tax system within the EU works, as it is one of the most exploited tax evasions in the field of value added tax. This chapter also pays attention to the principle of nemo tenetur ipsum accusare in connection with taxation of income that originated from criminal activities. The next chapter deals with the prevention of tax evasion, with an emphasis on reverse-charge, which is based on the principle that the obligation to declare value added tax is transferred from the provider to its recipient. I follow up with the criminal...
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Culpability in Criminal Law
Gašparík, Milan ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
Culpability in criminal law Abstract The topic of this diploma thesis is culpability in criminal law. Culpability is a traditional institute of substantive criminal law and is an obligatory feature of the subjective aspect of a criminal offense. It expresses the internal psychological relationship of the perpetrator to the facts constituting the crime. Criminal liability in the legal system of the Czech Republic is based on the principle of liability for fault. If actual facts relevant from the point of view of criminal law are not covered by the culpability of the perpetrator, his criminal liability cannot be inferred. The thesis is divided into an introduction, 6 chapters and a conclusion. In order to understand the position of culpability within the structure of criminal offense, the first chapter defines the concept of a crime as a whole and its individual features. A general characteristic of the institute of culpability is offered in chapter two. It discusses the principle of liability for fault and the definitional features of culpability, including its individual components, i.e. the consciousness and volitional components, as well as the content of culpability, its degree, and procedural aspects, including the proving of culpability in criminal law. The central chapter of this diploma thesis is...
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Crime of murder and manslaughter under section 140, 141 of the criminal code
Najman, Ondřej ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Title of the thesis: Crime of murder and manslaughter under section 140, 141 of the criminal code This thesis deals with the crimes of murder and homicide under the provisions of § 140 and § 141 of the Criminal Code, which, as crimes against life, represent one of the most serious components of crime in society. In a broader sense, the thesis deals with all intentional killings under Czech law. The basic purpose of this work is to describe and evaluate the current legal regulation of these crimes after the recodification of Czech substantive criminal law effective from 1. 1. 2010. The thesis first contains a comprehensive historical view of the development of legislation in question. Then the crimes of murder and homicide and individual components of their factums are analyzed and described in more detail, especially from an interpretative point of view, including elements established by recodification like premeditation, prior consideration, strong derangement caused by excusable mental motion and the previous condemnable conduct of the aggrieved person. Subsequently, the thesis deals with murder and manslaughter from the point of view of comparative law, where these crimes are compared with some similar institutes within the framework of substantive criminal law. A separate subchapter also...
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Immunity in criminal law
Halás, Mikuláš ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
Immunity in criminal law Abstract This thesis aims to offer the reader a view of the institution of parliamentary imunity as it relates to criminal law. This topic frequently divides both the experts in criminal law and also the general public. Despite the fact that most of the time this legal issue is talked about with respect to the constitutional law it has an impact on criminal law, both the substantive criminal law and the procedural criminal law. The complexity of this topic is self-evident and opinions vary greatly across the field, which is one of the reasons why this topic is sought out quite frequently by many students who approach it from various angles. The work is structured in a way to familiarise the reader with the necessary knowledge even if the reader is not an expert in law, but who is, for example, interested in the topic from a political perspective. The thesis covers the basic introduction to the topic, historical evolution of the institution including the legal transformations all the way up to the date this work has been finalised, squaring this institute with the basic principles of democratic state and a comparative analysis of this institute in other European countries. Important part of this thesis is dealing with specific uses of the parliamentary imunity. The conclusion of this...
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Crime of Stalking and Protection of its Victims
Johnová, Patricie ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Crime of Stalking and Protection of its Victims This diploma thesis focuses on the issue of stalking, or more precisely on its individual aspects and its legislation in the Czech Republic. As for the structure of this thesis, it is divided into five main sections. The first section deals with stalking in general. The individual chapters are devoted to the definition of this term, the historical development of this phenomenon and common forms of stalking, including two specific types of stalking, which are cyberstalking and stalking in the workplace. The second section deals with the characteristics of stalkers and their motives. The third section concerns the victims of stalking. The individual chapters successively analyse the typologies of victims, the impact of stalking on victims, including post-traumatic stress disorder, as well as the main strategies oriented towards helping the victims of stalking and, finally, the issue of false victims. The third section and the fourth one are the most comprehensive of all and together they constitute the core of the thesis. The fourth section focuses on anti-stalking legislation of the Czech Republic, whereas the most comprehensive chapter is devoted to the crime of stalking. This chapter is concluded with the issue of punishment for this crime and also...
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The issues of juvenile criminal justice
Veselá, Tereza ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Problems of juvenile justice In my diploma thesis I deal with the issue of criminal justice over youth. Using the research analytical method, I try to describe juvenile delinquency, its causes, the development of juvenile delinquency in our territory and current legislation. I also devote other parts of the work to specific means of sanctioning young people, especially protective upbringing and imprisonment in its unconditional form. I am also subjecting the current legal regulation of these institutes to a comparison with other European regulations, from which we could be inspired when regulating the system of criminal justice over young people. I supplement the theoretical basis with statistics on juvenile delinquency and the administration of juvenile justice in the years 2016-2020 in order to provide an overview of not only the theoretical side, but also current practice. Keywords: Juvenile, youth, offenses, measures, protective upbringing, imprisonment
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The issue of victims of sexual offences and their protection through criminal law
Kubištová, Adéla ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
The issue of victims of sexual offences and their protection through criminal law Abstract The theme of this diploma thesis refers to the issue of victims of sexual offences and their protection through criminal law. This thesis aims to theoretically analyse this issue, describe the specifics of the victimisation process, and focus on protecting victims of sexual offences through criminal law. The author also asks in the introduction why these victims are victimised by so many. It also evaluates the legislation in selected areas and suggests possible changes in the legislation. The thesis itself is divided into six chapters, each of which deals with different aspects of this theme. The first chapter deals with the current legislation on selected crimes of rape, sexual abuse and sexual coercion. The author also discusses the degree of their latency, which is relatively high in crimes against human dignity in the sexual field. The second chapter defines the various concepts related to the issue of victims of sexual offences. These are terms such as victim, particularly vulnerable victim or false victim. Furthermore, the so-called victimity and victimogenic situation and factors are defined here. The conclusion of this chapter is devoted to the description of the relationship between the perpetrator of a...
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Participation
Kotrnoch, Filip ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
v anglickém jazyce The diploma thesis analyzes the institute of participation and focuses on his legal regulation in the Czech republic. Participation is indoubtedly one of the most complicated institute of the criminal law and the legal regulation can be approached in many ways. To find a suitable way of legal regulation is prerequisite to comply with basic principles of criminal law - to protect society from crime. The aim of the diploma thesis is to provide the reader insight into current legal regulation, to draw attention to its shortcomings and to suggest suitable solutions for future legislation. The diploma thesis is divided into for chapters. The first chapter firstly deals with the interpretation of basic terms that are closely related to participation. It also attends to define the term of participation and to analysis two base approaches to the regulation of participation - monistic and dualistic systems. As a part of the analysis of these approaches, a brief excursion into the legal regulation of participation in Germany, Switzerland, Slovakia, Austria and Italy is offered. The second chapter focuses on the legal regulation of participation in Czech republic. It firstly clarifies the principle of accessority as the guiding principle of participation, which results from the application...
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Competence and Organization of the Public Prosecutor's Office in Criminal Proceedings in the Czech Republic and the Federal Republic of Germany
Trojanová, Justina ; Pelc, Vladimír (advisor) ; Tejnská, Katarína (referee)
This diploma thesis deals with the topic of the competence and organization of the prosecutor's office in criminal proceedings, namely in the Czech Republic and in the Federal Republic of Germany. The institute of the Public Prosecutor's Office is a very important part of the functioning justice system, especially for the protection of justice and society from crime. The given topic can be perceived as very broad, and therefore this work is focused primarily on the comparison of the legislation in selected areas, where the differences that the legislation in question shows. In the legal systems of both states, it is possible to find a number of differences, but also similarities. The thesis is divided into seven logically arranged parts, each of which deals with a specific area of the topic in both comparative states. The first part is devoted to historical development in both states. The second part deals with the current legal regulation of the public prosecutor's office in terms of constitutional and legal anchoring, which is very different in the states. This part also discusses the issue of the classification of the public prosecutor's office into the concept of separation of powers. The third part describes the organization, where the emphasis is mainly on the system of prosecutor's offices,...
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The Crime of Money Laundering under the Czech Criminal Codex Abstract in English
Jüttner, Jakub ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
1 The Crime of Money Laundering under the Czech Criminal Codex Abstract in English The diploma thesis aims to analyse the phenomenon of money laundering, i. e. activity the purpose of which is to cover the proceeds of crime. The thesis mainly focuses on the crime of money laundering in the Czech Criminal Code, respectively for the crime of legalization of proceeds under the provisions of Section 216 (2) and Section 217 (1) of the Criminal Code. Part of the thesis is also an analysis of the issue of so-called profits from unidentifiable sources. In the first chapter, the reader will find an explanation of basic terminology and principles. The first chapter is also accompanied by basic criminological data on money laundering in the Czech Republic. The following chapter deals with money laundering as a current phenomenon. In this chapter, the thesis discusses the concept of money laundering, the origin of money laundering, the features and stages of money laundering, the consequences and effects of the proceeds of crime, as well as the perpetrator of money laundering. The third chapter discusses the current legislation on money laundering, both criminal and non-criminal, which has also huge importance, also national, European, and international. The fourth chapter is devoted to the analysis of the crime of...
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