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Current issues of criminal liability for tax reduction
Sák, Ondřej ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
Current issues of criminal liability for tax reduction Abstract This thesis is focused monothematically on the crime of tax, fee and similar mandatory payment reduction under § 240 of the Criminal Code. The main goal of this thesis was to focus on current issues related to criminal liability for this crime, which is, even according to results of the statistics presented in this thesis, the most significant tax crime. As the introduction to this thesis, the sources of tax criminal law were presented and the tax system was also described. The second part of the thesis was devoted to a detailed analysis of the individual elements of the crime of tax, fee and similar mandatory payment reduction, while the main problem was identified as the subjective aspect and its burden of proof. Attention was also paid to the extent of tax cuts and the related continuation of the crime. An equally important element related to the criminal liability for this criminal offense is the qualified factual basis, to which a separate chapter has been devoted, in which, as in the previous ones, the assessment of these issues in the context of current case law, is emphasised. The following chapters deal with the issue of effective remorse and the principle of ne bis in idem, which has received a great deal of attention in recent years...
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Criminal Complaints and its Significance in Criminology
Pipek, Tomáš ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Criminal Complaints and its Significance in Criminology Abstract Criminal reporting is the most important source of initial information on criminal offences for law enforcement authorities. The number of filed criminal complaints and the willingness of the public to report crimes affect the number of initiated criminal proceedings, prosecutions and convicted offenders, i.e., the fight of the state (or society) against crime, directly. The institute of criminal complaints is examined in terms of law, criminology, sociology, and psychology. Finally, the real role of criminal complaints in the fight against crime is identified through statistics. The topic of the thesis is the criminological significance of reporting crimes. Within the thesis, the concept of criminal complaints is introduced and legally classified as a way in which the law enforcement authorities learn about the facts indicating that a crime has been committed. The requirements of the criminal complaint and the consequences of any formal and content deficiencies are mentioned, too. There are also discussed the obligations to make and receive a criminal complaint, the procedure, and ways of settlement, but also to the unlawful acts which the reporters may commit when making criminal complaints. The thesis also pays attention to the reporters...
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Reporting of Crimes and Significance of Reporting in Criminology
Kubínová, Aneta ; Hořák, Jaromír (advisor) ; Vokoun, Rudolf (referee)
Aneta Kubínová: Reporting of Crimes and Significance of Reporting in Criminology, 2016 Abstract: A criminal complaint is an instrument of criminal law, which allows the public to participate on suppression of crime. Furthermore, a criminal complaint is the most common mean how the criminal justice learns about committed crimes. This master thesis aims to cover the topic of reporting of crimes via a criminal complaint in the legal system in Czech Republic. The thesis is divided into six chapters. The first chapter covers the basic principles regarding the reporting of crimes in the Czech Republic. The subchapters revolve around criminal law principles relevant to the submission of the complaint, registered and latent criminality and perspective of the victim of reported crime. The second chapter studies the legislative requirements of the reporting of crimes in the Czech Republic, which is mostly regulated in the Criminal Procedure Code. The subchapters focus on a criminal complaint viewed as an incentive for criminal prosecution and on the formal and content requirements. The third chapter examines the preparatory proceedings of prosecution. The subchapters address the proceedings following the filing of a criminal complaint, the criminal investigation and introduce the reduced preparatory proceeding. The...
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Criminal issue of spectator violence at sports events
Vrajíková, Barbora ; Říha, Jiří (advisor) ; Hořák, Jaromír (referee)
This diploma thesis is aimed at the spectator violence during the football matches from the point of view of criminal law. Due to the size of this problematics, the part of the thesis is also devoted to the administrative and private legislation. The term spectator violence can include a whole range of dangerous and violent behavior of fans at the football match. Most often we can qualify such behavior as disturbing the preparations and the progress of organized sports match, so as the criminal offense of disorderly conduct. The first chapter is dedicated to characteristics and typology of visitors of the football matches as potential perpetrators, focusing on football hooligans. The second chapter deals with the various manifestations of spectator violence and the development of this phenomenon in the Czech Republic. The third chapter is devoted to selected offences that can include the spectator violence most frequently. The largest part is devoted to the analysis of current legislation of the criminal offence of disorderly conduct, focusing on the explanation of vague legal terms and the principle of subsidiarity of criminal repression. Furthermore it is dedicated to theoretical analysis and practical examples of other selected offences related to spectator violence such as assault, rioting,...
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Criminological Aspects of the Drug-related Crime
Kuľhová, Lívia ; Zeman, Petr (advisor) ; Hořák, Jaromír (referee)
The subject of this thesis is the issue of criminological aspects of drug-related crime. This topic is considerably wide, therefore this thesis focuses on two specific aspects of this particular crime: the relationship between drug use and crime and the criminal careers of drug-addicted offenders. Since these two aspects are still being overlooked in the Czech Republic, the aim of this thesis is to introduce this issue using foreign literature and to complement it with my own research carried out within the Capital City of Prague. The first part of the thesis (Chapters 1 and 2) represents an introduction into the issue of drug-related crime. First, it explains basic notions that are essential to know for easy orientation within the thesis. Then, it discusses the history of drug abuse in the Czech Republic from 1918 until nowadays, and also complements current situation with an actual drug policy strategy. The second part of this thesis (Chapters 3 and 4) focuses on acquainting with the issue of the relationship between drug use and crime and the criminal careers. Using mostly foreign literature, it looks at these specific problems from two different perspectives: describing both the most famous theories and models and the most recent or well-known empirical researches. The last part of the thesis...
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the specifics of the child interrogation
Ježková, Anna ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
The thesis is devided into chapters and sections and it deals with the specifics of the child interrogation. The aim of the thesis is to explain the specifics of the interrogation of a child in the criminal proceedings and to explain the main differences between child interrogation and adult interrogation as well as the general approach of an interrogator to a child being a party to the criminal proceedings - particularly being a witness. The aim of the thesis is also to explain the methods of using demonstration aids while interrogating a child. First, it is necessary to define the interrogation itself. Several chosen terms are explained in one of the first sections of the thesis. These terms demonstrate different positions of a child as a party to a criminal proceedings. This section contains also interpretations of particular law regulations. Regarding the interrogation, it focuses on its construction, preparation, tactics and documentation, while special attention is paid to forming a psychological contact with a child during the interrogation. The third, the fourth and the fifth chapters contain the substance of this thesis. The sixth chapter deals with the topic of interrogation of a handicapped child, because they are particularly vulnerable as well and it is not to forget about them. The...
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Crimes against human dignity in the area of sexuality committed against children
Stašáková, Anežka ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Recently, a documentary called "Caught in the net" appeared in Czech cinema, which opened up the ignored topic of sexual abuse of children. So the subject of my thesis is to expand above mentioned topic. The thesis itself is divided into a theoretical part and a practical part, where the theoretical part deals with the analysis of individual sexual crimes committed against children, as defined by the third chapter of the special part of the Criminal Code. In the context of the above-mentioned documentary film "Caught in the net" - it is necessary to point out the term of cybergrooming, which is a relatively new observable way of committing a sex crime via the internet, which is related to the crime of establishing illegal contact with a child under § 193b of the Criminal Code. The facts of the case of this crime is fulfilled at the moment when the offender proposes a personal meeting to a child under fifteen years of age, in connection with the specific intention to commit the crime of sexual abuse according to § 187 par. 1 of the Criminal Code, production and other handling of child pornography according to § 192 of the Criminal Code , abuse of a child for the production of pornography pursuant to Section 193 of the Criminal Code, seduction for sexual intercourse pursuant to Section 202 (2) of the...
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Compensation to crime victims
Mrázková, Martina ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
Compensation to crime victims Abstract This diploma thesis deals with the issue of compensation to crime victims, specifically compensation provided by the state, whether under the name of financial assistance or compensation. One of the aims of the thesis was to subject the current legislation to a critical analysis and point out its possible imperfections. I also addressed the question of whether effective legislation succeeds in achieving the objectives set, namely the protection of the victim, the determination of clear conditions for the provision of compensation by the state and facilitating the victim's position in obtaining information and applying for financial assistance. Finally, the sub-objective was also to formulate de lege ferenda proposals that would help resolve the ambiguities and inaccuracies of the current legislation. The whole work is divided into five parts, including the introduction and conclusion. The first chapter is devoted to the theoretical definition of the key institutes necessary to understand the issue. Here I elaborate on the concepts of victimology and related victim facilitation, victimization and provide an overview of the most common typologies of victims. The second chapter introduces the reader to the key concept of crime victims, both from a victimological point of...
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Criminal offences of Murder and Manslaughter pursuant to Section 140, 141 of the Criminal Code
Johannes, Daniel ; Hořák, Jaromír (advisor) ; Pelc, Vladimír (referee)
This diploma thesis is focused on the analysis of the factums of murder and manslaughter pursuant to Section 140 and 141 of the Act No. 40/2009 Coll., Criminal Code, as amended, by studying historical and present-day legal acts, related documents, specialised literature from the field of law, medicine, psychology and anthropology, and of the jurisprudence of the Czech courts. The thesis is divided into five main chapters. The first chapter is focused on the historical development of the criminal regulation of intentional homicides since the foundation of the independent Czechoslovakia, starting from the reception of the 1852 Austrian Criminal Code which was applicable in the Austrian part of the former Austro-Hungarian Empire, through the period socialist legislation represented by the Criminal Codes of 1950 and 1961, up to the adoption of the current Criminal Code in 2009. The second chapter addresses the problem of defining the term human life, explaining the moment and the moment of its end. This chapter also gives an overview of the protection of human life as it is guaranteed by the international agreements and treaties as well as by Czech constitutional order in the Charter of Fundamental Rights and Freedoms. The third chapter is the analysis of the criminal offence of murder pursuant to the...
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Criminal proceedings against legal persons
Glinkina, Jekatěrina ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
1 Criminal proceedings against legal persons Abstract On the first of January 2012, criminal liability of legal entities was finally established in the Czech Republic. This happened with effectiveness of the Act No. 418/2011 Coll., on the Criminal Liability of Legal Persons and Proceedings against them. This event significantly influenced Czech Criminal Law and caused a great stir. There has been both praise and criticism of the adoption of this law. Despite the fact that almost ten years have passed since that day and the Act itself has been amended by more than ten amendments, it has undergone extensive development, both in terms of interpretation and application. This thesis is devoted to the issue of criminal proceedings against legal persons, which in the Czech legal system is regulated in general mainly by the Act No. 141/1961 Coll., on Criminal Procedure and further modified by the special Act on Criminal Liability of Legal Persons and Proceedings against them. In a total of six chapters, the author of this thesis discusses in detail not only individual special aspects of proceedings against legal persons, but also addresses the basic issues of this type of proceedings, which are regulated in the general legislation. The author also focuses on the practical aspects of conducting such proceedings and...
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