|
|
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW
Kaucká Hermannová, Monika ; Boháč, Radim (advisor) ; Vybíral, Roman (referee)
THE NE BIS IN IDEM PRINCIPLE IN THE CONTEXT OF TAX AND CRIMINAL LAW The thesis deals with concurrent imposition of sanctions under tax and criminal law in connection with the violation of the principle of ne bis in idem as one of the basic legal principles according to which only one ruling can be made on one conduct. The aim of the thesis is to examine whether this legal principle is violated in the case of imposing a tax penalty under the tax law and conviction for the crime of tax, fee and similar mandatory payments evasion under the criminal code. The question raised is based on the legal opinion of the European Court of Human Rights, which attributed to a tax penalty imposed under tax law the nature of a criminal charge within the meaning of Article 6 (1) of the European Convention on Human Rights. The case law of the Supreme Administrative Court and the Supreme Court follows the decisions of the european judicial bodies. Detailed analysis and evaluation of case law and its mutual context is a key part of the whole thesis. In addition to the introduction and conclusion, the work is divided into six chapters. The first three theoretical chapters contain a definition of the ne bis in idem principle and related terms in the Czech legal system and international treaties, tax proceedings and...
|
|
|
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...
|
|
|
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.
|
guest ::
