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Tax crimes
Voleš, Petr ; Pelc, Vladimír (advisor) ; Tejnská, Katarína (referee)
Tax crimes Abstract This thesis deals with the topic of tax crimes. Its goal is to analyze the current legislation regarding tax offences in the Czech Republic, that is both from a general perspective and from the perspective of specific types of tax crimes, and identify the weaknesses of the legislation. These weaknesses were found mostly in the rigid reaction of the legislator to legislative changes in the law, which causes these changes not to be reflected in the penal code. Some sections are dedicated to general topics about taxes and tax offences, such as the reporting of tax crimes and their preparation and attempt. Furthermore, sections of the penal code were interpreted with a focus on parts that might pose a problem during interpretation. Such problems are for example the extent of a committed tax fraud, the recent extension of the crime in Section 227 of the penal code to include duties during tax governance or the examination of the connections that the penal code has to tax legislation. The following part compared the Czech legislation regarding tax crimes to those in Slovakia and in Austria. Then it focuses on the examination of current problems in the field of tax crimes, mainly the principle of ne bis in idem, the principle of nemo tenetur se ipsum accusare and the problem connected to...
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Effective Repentance and Bribery
Němec, Václav ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
The topic of this diploma work is "Effective repentance and bribery". Effective repentance is a reason which causes an extinction of punish ability. There are two kinds of effective repentance. The first is a general effective repentance. The second is a specific effective repentance. General effective repentance causes impunity when offender of criminal act of listed crimes retrieved injury by his own will, or announced criminal act to prosecutor or police officer in time when should be injury retrieve. Specific effective repentance is codified for just a few crimes. One of these crimes, where specific effective repentance was codified is bribery. Bribery effective repentance means, that the offender of bribe giving will not be penal responsible if he gives or promises bribe, just because he was asked for bribe and if he (by his own will and immediately) announced this to a prosecutor or a police officer. In the past since 1950 we have had this specific repentance in criminal law. Since 1/1/2010 we have got a new criminal law no 40/2009 Sb. New codex no. 40/2009 Sb. despite original legislative proposal does not codify specific effective repentance in corruption cases. It was tried to describe historical aspects of effective repentance in context with development of criminal law in our country. In my...
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Effective repentance as one of the institutes of tax problems
Rozhon, Jiří ; Moravec, Tomáš (advisor) ; Patočka, Radim (referee)
This bachelor thesis deals with effective repentance in tax crimes section. The main goal of this thesis is to answer the question, whether it is possible to apply special form of effective repentance on whole section of tax crimes. The answer was deduced from comparing law and jurisprudence of constitutional and highest court. The answer was divided into two parts. Acording to the law it is not possible. On the other hand, if law and jurisprudence is combined, it is possible, however only in unique and special cases under special conditions. Results of this thesis sum up overall perspective on effective repentance in tax crimes section, in particular how to apply effective repentance in harmony with law and jurisprudence altogether.
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Effective Repentance in Criminal Law
MOLZEROVÁ, Šárka
The topic of this diploma work is an effective repentance in criminal law. Effective repetance is one of the reasons for extinction of punishability .The goal of a lawgiver is to motivate offender to prevent or restify damaging consequence. The law provides exact conditiones for extintion of a crime. The begining of my diploma work is focused on a historical development of extinction of criminal laibility by effective repentance. In the next part of this work there are defined conditions of effective repetence general and effective repetence special. The final part of my diploma work is devoted to a comparation of effective repetance to some of the neighbour countries of the Czech Republic.
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Tax offensive after 2010
ZIKOVÁ, Hana
Tax criminal offenses are the negative feature of society. Damage caused by these criminal offenses are significant. The area of tax criminal offenses requires uninterrupted training of staff bodies active in criminal proceedings. The goal bachelor work is the analysis of current legislation, tax criminal offenses, comparisons with the legislation before 2010 and evaluate the effectiveness of tax criminalizing of illegal behavior. The work includes forms of illegal behavior of taxpayers, the current legal system of tax criminal offenses, the importance of effective repentance Institute, statistics and specific examples of tax criminal offenses.
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