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Crime of fraud, credit and loan fraud pursuant to section 209, 210, 211 and 212 of the Criminal Code
Votava, Petr ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212), in total of four separate offences dealing with fraudulent deliquency. The author of the thesis deals with the characterization of facts of fraud. Property fraud (Section 209) is a damage crime, but the special forms of fraud have features of pre-accomplished crime (preparation of crime). Fraudster's criminal liability for insurance, loan or subsidy fraud is rather larger than criminal liability for general type of fraud. Analysis of the judicial decisions of the Supreme Court and the Constitutional Court of the Czech republic is one part of the diploma thesis. From the results of the analysis the author concludes that there is a personal criminal liability for fraud when the perpetrator sues for a fake debt. This kind of deceptive activity is an attempt of crime of the fraud. The difference between special type of fraud (insurance, loan or subsidy Sec. 210 - 212 Criminal code) and general fraud (Sec. 209 Criminal code) is evident also in the level of evidence. Culpability of fraud must comprise of the intent to...
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Crime of fraud, credit and loan fraud pursuant to section 209,210, 211 and 212 of the Criminal Code
Doseděl, Marek ; Vokoun, Rudolf (advisor) ; Vanduchová, Marie (referee)
Nowadays effective Criminal code, No. 40/2009 Coll., contains the criminal offence of a fraud (Section 209) and it's special cases such as the insurance (Section 210), loan (Section 211) and subsidy fraud (Section 212). Nevertheless, the situation hasn't been always like this. Less than twenty years ago the Czech effective legislature contained only the criminal offence of the so called "general" fraud. However the impossibility to persecute all of the fraudulent delinquency by applying the "general" fraud section led the legislator to amend the Criminal Code by adding three above mentioned special sections. The imperfection of the legal system in regards to the fraudulent behaviour (especially related to banks and insurance companies) in the 1990's had dramatically effected the economy of the country and formed a negative prejudice and inauspicious experience with privatisation of the state property etc. among the entire society. These days during the global financial recession has the number of fraudulent behaviour risen significantly, since the lack of procurements, the low employment rate, the general indebtedness etc. bring the debtors to the very boarder of the financial cliff of insolvency and "force" them to commit criminal offences. Therefore, it's highly important to use special tools to...
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The Comparison of Crimes Against Property in the Czech Republic and Polish Republic
Kavan, Patrik ; Bohuslav, Lukáš (referee)
The diploma thesis deals with the issue and comparison of selected property crimes in the Czech and Polish legislation. It concisely compares criminal law as a whole with focus on property crimes and then individual crimes of theft, embezzlement, fraud, vandalism, money laundering and computer crimes. Attention is also paid to the set penalties for individual crimes with the subsequent evaluation of both legislations and possible de lege ferenda proposals for the Czech legislator
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Three Essays on Corporate Financial Misconduct and Market Reactions
de Batz de Trenquelléon, Laure ; Kočenda, Evžen (advisor) ; Havránek, Tomáš (referee) ; Brůna, Karel (referee) ; Karpoff, Jonathan M. (referee)
Chapter 1 Summary of the Dissertation "We are in the golden age of fraud." Jim Chanos, Kynikos Associates, Financial Times 24/07/2020. Beyond the speculations about the consecutive waves of Covid, 2020 will be reminded for one of the most notorious failures of a listed firm, due to a massive accounting fraud: the German payment fintech Wirecard. The firm, with 30 subsidiaries in 26 countries, joined the prestigious DAX index just two years before. The spillovers of the billion-euro fraud range from the arrest of top managers to suspicion of auditors, politicians, and regulatory authorities (BaFin, European Commission, and ESMA), as suggested the Financial Times headline "Why was Frankfurt so blind for so long?"1 Such a failure serves as a reminder of the relevance of financial markets regulation, oversight, and enforcement, in order to protect investors and to encourage compliance with regulations. Research on the relationship between the publication of financial misconducts and financial performance for corporates has continuously grown, as illustrated by the recent in- depth literature reviews undergone by Amiram et al. (2018) and Liu and Yawson (2020). It is fueling regulatory debates on how to enforce more efficiently financial regulations. Some specificities of white-collar crimes must be accounted for...
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Current aspects of the fraud crime under section 209 criminal code of the Czech republic
Hruška, Jiří ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
Current aspects of the fraud crime under section 209 criminal code of the Czech republic Abstract The author deals with theoretical and practical issues related to the fraud crime, which is one of the enriching property crimes. After the theft and damage to a thing of another, fraud has been the third most frequently committed property crime in the Czech Republic. Except of its topicality, the reason for choosing the topic of the Master's thesis is mainly the considerable variability of this crime. Law enforcement authorities encounter different modes of committing (modus operandi) this crime in practice. The presented work describes the historic developmental tendencies of codification of fraud and then looks into the individual changes (amendments) of criminal code in the Czech Republic related to fraud crime. Furthermore, there is a detailed analysis of fraud crime under section 209 of the Criminal Code and the interpretation of selected legal features. For this purpose it was mainly drawn from current precedens (case law) that significant influences the practice of law enforcement authorities. The author of the thesis subsequently presents a concept of obvious carelessness that could easily avoid by the injured person. The concept is applicable in legal qualification of the act. In adition the mentioned...
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The crime of fraud pursuant to Section 209 of the Criminal Code
Marešová, Markéta ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
The crime of fraud pursuant to Section 209 of the Criminal Code Abstract The topic of this Diploma Thesis is the crime of fraud pursuant to Section 209 of the Criminal Code. The crime of fraud is one of the property crimes, a category of offences with a high share in total crime in the Czech republic. The Diploma Thesis provides a comprehensive overview and analysis of the substance of the offence of the crime of fraud and focuses on problems present in today's application practice. The Thesis is divided into seven logically arranged parts. The first part briefly describes the historical development of the crime of fraud from early feaudalism to post-1989 development. The second part of the Thesis addresses current legislation governing the crime of fraud, it opens with a general classification of property crimes and continues with an analysis of the constituent elements of the crime of fraud. From the objective point of view, the issue of determining the amount of damage, the importance of the injured party's ability to avoid mistakes and the possibility, or impossibility, to commit the crime of fraud by luring debt are more discussed. This part also includes a chapter dealing with the continuation of the crime of fraud and a chapter dealing with the principle of subsidiarity of criminal repression, as it...
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SS7 Honeypots - Proactive Mobile Networks Fraud Protection
Kubiš, Juraj ; Veselý, Vladimír (referee) ; Pluskal, Jan (advisor)
This diploma thesis deals with the issue of attacks and fraud against mobile networks, with the main aim being implementation of a honeypot-type tool possessing the ability to respond to these accordingly. Thus, this thesis contains a basic introduction into mobile networks, their topology and commonly used protocols, along with analysis of their general security. This is followed by a clarification of the term honeypot itself, with an explanation of motivations for its deployment into the networks, together with listing of advantages and disadvantages such deployment may bring. The rest of the thesis deals with the actual implementation of such tool, specifically with its design, realisation and testing. This thesis presents a method for responding to the supported frauds, a detailed description of the implementation, configuration and outputs of the tool. The process of testing whether the implementation corresponds to the presented design is described here. The implemented tool is evaluated and its further possible improvements are discussed.
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Financial Crime and Punishment: A Meta-Analysis
de Batz, L. ; Kočenda, Evžen
We examine how the publication of intentional financial crimes committed by listed firms is interpreted by financial markets, using a systematic and quantitative review of existing empirical studies. Specifically, we conduct a meta-regression analysis and investigate the extent and nature of the impact that the publication of financial misconducts exerts on stock returns. We survey 111 studies, published between 1978 and 2020, with a total of 439 estimates from event studies. Our key finding is that the average abnormal returns calculated from this empirical literature are affected by a negative publication selection bias. Still, after controlling for this bias, our meta-analysis indicates that publications of financial crimes are followed by statistically significant negative abnormal returns, which suggests the existence of an informational effect. Finally, the MRA results demonstrate that crimes committed in common law countries, alleged crimes, and accounting crimes carry particularly weighty information for market participants. The results call for more transparency on side of enforcers along enforcement procedures, to foster timely and proportionate market reactions and support efficient markets.
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Criminal-law treatment of fraudulent conduct
Doseděl, Marek ; Heranová, Simona (advisor) ; Tejnská, Katarína (referee)
Criminal-law treatment of fraudulent conduct Abstract The Act No. 40/2009 Coll., the Criminal Code, effective as of the date of this thesis, penalizes one's behavior fulfilling the criminal signs of a fraud (Section 209 of the Act) and its special variations, such as insurance fraud (Section 210 of the Act), loan fraud (Section 211 of the Act) and subsidy fraud (Section 212 of the Act). This means that four separate criminal offences are penalizing fraudulent delinquency under the Czech legislation. Laws penalizing fraudulent delinquency have developed rapidly over the post- revolutionary era and reflected new social and political environment. It was mainly the lack of ability to punish all fraudulent actions by applying the so called general fraud provisions (nowadays Section 209 of the Act) which served as the initial power motivating legislators to pass an amendment containing provisions regarding the three abovementioned criminal offences that are penalizing fraudulent behavior relating to insurance, loans and subsidies. This action taken by the legislators is generally perceived as suitable since, as mainly demonstrated in the nineties of the twentieth century, fraudulent criminality has broad-reaching effects impacting the country's economics and the society's trust in the rule of law. Legal theory...
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Protection of financial interests of the EU in Czech criminal law
Rendla, Luboš ; Gřivna, Tomáš (advisor) ; Bohuslav, Lukáš (referee)
Résumé: Protection of financial interests of the EU in Czech criminal law The aim of this thesis is to introduce the issue of protection of the financial interests of the EU by means of criminal law, which has yet to be dealt with in a comprehensive manner. The introductory chapters describe the justification for the requirement to create common standards for protection of the EU general budget, or budgets managed by or on behalf of the EU, together with a brief history of the legislation of this legal institute at the level of the European Communities. The individual provisions of the Convention on the Protection of the Financial Interests of the EC and its Implementing Protocols are interpreted in detail with an emphasis on some persistent unclear points in the interpretation. The next chapter analyses the need for transposition of this EU regulation into the Czech legal system and describes an actual course of this transposition. The main focus of the thesis is the following analysis of the national criminal law de lege lata. The characteristics of the merits of criminal offences according to a special part of the Criminal Code are interpreted in detail, including their mutual relation in terms of the admissibility of the single-action concurrence. Particular attention is paid to the crime of harming...
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