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Criminal offences of insurance fraud (§210), credit fraud (§211) and subsidy fraud (§212)
Kaiserová, Eva ; Jelínek, Jiří (advisor) ; Mulák, Jiří (referee)
Criminal offences of insurance fraud (§ 210), credit fraud (§ 211) and subsidy fraud Abstract In addition to the crime of fraud, special types of fraudulent acts were introduced into the Czech legal system in the late 1990s, consisting of insurance, credit and subsidy fraud. Their introduction was justified by the need for special regulation, as some forms of this crime were not punishable through the provisions on general fraud. On the one hand, the introduction of these new offences has been welcomed positively, but on the other hand, there have been criticisms of the regulation for being too casuistic and, above all, of the concept of 'prematurely completed offences', since in the case of these special fraudulent acts it is sufficient if the perpetrator has merely acted fraudulently and (with one exception) there is no need for such conduct to have a negative impact on the victim's property. The work is focused mainly on the description and analysis of the individual facts of the offences of insurance, credit and subsidy fraud, whether in their basic or qualified form, all accompanied by references and excerpts from the conclusions of established case law. For the two penultimate parts of the thesis, the method of comparison is used, first to compare the facts of the crime of fraud with the facts of...
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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Petráček, Dominik ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
Criminal offence of subsidy fraud under Section 212 of the Criminal Code and damaging the financial interests of the EU (Section 260 of the Criminal Code) Abstract This thesis deals with the criminal offence of subsidy fraud under Section 212 of the Criminal Code and the offence of damage to the financial interests of the European Union under Section 260 of the Criminal Code. This topic is particularly relevant, especially in the context of subsidy fraud cases, which have received considerable media attention. In the first three chapters of this thesis, a comprehensive analysis of the elements of both these offences is carried out, first the common elements in the first chapter and then the specific elements in the following chapters. The scope of these offences is explained, their historical development is outlined and the related legislative framework is presented including comparisons with foreign legislation. For a better understanding, general modalities of conduct that may fulfil the elements of these offences, including the relevant legal qualification, are listed in tables. In the case of the criminal offence of damaging the financial interests of the European Union, the role of the institutions involved in the investigation and prosecution is also presented. Chapter 4 is based on an analysis of...
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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Roušar, Ladislav ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code) Abstract This thesis is focused on Czech and European legal framework of fight against subsidy fraud. The thesis also focuses on practices and general concepts of institutions which are tasked with fighting fraudulent conducts. The method of processing is mainly analysis and description. The thesis is structured in three parts. The first part brings attention to the characteristics of subsidy fraud as codified in section 212 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 212. The second part presents analysis of crime of damaging the financial interests of the European union as codified in section 260 of the Czech penal code. The chapter includes authors' suggestions of changes to the section 260. After that international and European legal framework, which represents foundation of Czech legal framework, is thoroughly observed. The thesis explores the history of fight against fraud in the European union and its predecessors from the beginning to current days. Further attention is brought on European institutions tasked with fight against fraud, specifically European Public Prosecutor's Office and European Anti-Fraud Office. Possible weaknesses in the concept...
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Subsidy fraud and damaging the financial interests of the European union (Section 260 of the Penal Code)
Nedvědová, Marie ; Heranová, Simona (advisor) ; Mulák, Jiří (referee)
1 Subsidy fraud and damaging the financial interests of the European union Abstract The thesis deals mainly with the definition and punishment of subsidy frauds within the framework of criminal law. At the same time, it also addresses some issues related to this crime, in particular the subsidiarity of criminal sanctions and the concurrence of this crime with other crimes such as the offense of damaging the financial intereststhe of the European union. The method of processing is mainly deduction and analysis, in the relevant parts induction, synthesis and comparison. The thesis is divided into three main parts. First, it deals with subsidies and subsidy fraud, explaining what a subsidy is and what action can be considered a subsidy fraud, and also clarifies some of the institutes associated with these terms, including budget rules, resources, and records. It also deals with what actions are associated with the crime of subsidy fraud. Thus, in the case of a subsidy fraud, it deals with its characteristics, its relation to other provisions of the Penal Code, the investigation and the imposition of punishment. In the next part, the thesis deals with the protection of the financial interests of the European Union, especially with the institutions and bodies, which are particularly focused at the protection of...
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The crimes of fraud, insurance fraud, credit fraud and subsidy fraud as regulated by sections 209 to 212 of Penal Code
Boháček, Patrick ; Vokoun, Rudolf (advisor) ; Bohuslav, Lukáš (referee)
This thesis complexly describes the crimes of fraud, insurance fraud, credit fraud and subsidy fraud as regulated by sections 209 to 212 of Act No. 40/2009 Coll. Penal Code. First the historical development of these crimes is described, both from the view of legislation and criminology. Further, the sources of the legislative regulation of these crimes are defined. Since fraud belongs in the category of property crimes, these are also discussed collectivelly, with emphasis on the individual common elements of the above-mentioned crimes. The above-mentioned crimes are each individually described with respect to their individual elements including the description of eventual problematic elements of the current legislation. In case of the special elements of these crimes the legislation regarding the respective contractual obligations is described. In addition to the above-described exposition a comparison with the crime of Act detrimental to the financial interests of the European Union is included. In the conclusion the current legislation is evaluated positively with the exception of the admonition regarding the casuictic legislative regulation of the special merits of these crimes including the question of sustainability of the current legislative state with respect to the technological and...
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