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Corruption
Chadimová, Tereza ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
Title Corruption. English Abstract The rigorous work deals with the evaluation of the level of criminal substantive law and criminal procedural law with the greatest emphasis on the national level. The primary goal of this work is to find out how it is currently possible to face the corruption and whether the Czech legislation provides useful tools to help fight against the corruption. As the necessary prerequisite for the fight against the corruption is the prevention of the corruption, the detection of corruption practices and the need to punish enough the corruption, this rigorous work divides instruments of the fight against the corruption into three groups, first group is preventive instruments, second group is instruments of detection and third group is instruments of sanctions. The rigorous work deals with all of these groups of instruments when attention is paid both in general and also specifically on Czech criminal law. In order to assess the effectiveness of all instruments, the first criterion is a sufficient scale, which means whether the Czech legislation can punish all types of corruption, the second criterion is the ability to search for, secure and make available sufficient evidence, and the third criterion is the stringency of punishments. The introductory part deals with the definition of...
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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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Evasion of taxes, fees and other mandatory payments
Töglová, Markéta ; Pelc, Vladimír (advisor) ; Hořák, Jaromír (referee)
This thesis describes the most commonly committed tax criminal offense i.e., the evasion of taxes, fees, and other mandatory payments pursuant to Section 240 of the Criminal Code. The goal of the thesis is to examine the problematic aspects of this criminal offense and to call attention to the discrepancies in proceedings and judgements, with special attention to substantive and procedural aspect, relevant case law of the domestic courts, and the opinion of professional public. The body of the thesis is divided into five chapters. The first two chapters introduce the substantive basis of the topic, provide a brief overview of the history of tax crimes and, last but not least, underline the importance and relevance of the whole topic using publicly available statistical data. The third chapter is focused on the mutual connection between the criminal offense pursuant to Section 240 of the Criminal Code and two selected criminal offenses. The first being the non-payment of taxes, social security contributions and similar mandatory payments pursuant to Section 241 of the Criminal Code, with a focus on the role of effective regret. Among other things, this outlines the issue following the unprecedented judgment of the Constitutional Court of the Czech Republic concerning the voluntary action of the...
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Active repentance in criminal law
Kučerová, Karolína ; Jelínek, Jiří (advisor) ; Heranová, Simona (referee)
The thesis is focused on the issue of active repentance in criminal law. The aim of this thesis is to provide a comprehensive view of the institute of active repentance and its importance in the area of extinction of criminal liability, and to verify whether this underused institute in criminal law has its merits. In addition, the thesis tries to draw attention to some shortcomings and problems that this area of criminal law is facing, especially considering relevant court case law. The thesis is divided into four chapters. The first chapter deals with the extinction of criminal liability in general, focusing on all reasons causing the extinction of criminal liability of the offender. An essential part of the first chapter is also a brief historical excursion, which allows comparison with previously effective legislation. The second chapter covers active repentance itself and describes the conditions of application of active repentance not only in relation to adult offenders, but also in relation to juvenile offenders and legal entities, where the active repentance shows some differences. The third chapter contains special cases of active repentance contained in a special part of the Criminal Code. It deals with all five crimes that have their own special arrangements for active repentance. The...
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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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Corruption
Chadimová, Tereza ; Jelínek, Jiří (advisor) ; Vokoun, Rudolf (referee)
Title Corruption. English Abstract The rigorous work deals with the evaluation of the level of criminal substantive law and criminal procedural law with the greatest emphasis on the national level. The primary goal of this work is to find out how it is currently possible to face the corruption and whether the Czech legislation provides useful tools to help fight against the corruption. As the necessary prerequisite for the fight against the corruption is the prevention of the corruption, the detection of corruption practices and the need to punish enough the corruption, this rigorous work divides instruments of the fight against the corruption into three groups, first group is preventive instruments, second group is instruments of detection and third group is instruments of sanctions. The rigorous work deals with all of these groups of instruments when attention is paid both in general and also specifically on Czech criminal law. In order to assess the effectiveness of all instruments, the first criterion is a sufficient scale, which means whether the Czech legislation can punish all types of corruption, the second criterion is the ability to search for, secure and make available sufficient evidence, and the third criterion is the stringency of punishments. The introductory part deals with the definition of...
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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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