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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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