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The criminal law instruments against organized crime
Šmejc, Marek ; Jelínek, Jiří (advisor) ; Šelleng, Dalibor (referee)
78 The Means of Criminal Law Dealing With Organized Crime Abstract The rigorous thesis explores the phenomenon of organized crime, examining it from criminological, criminal law, and historical perspectives in the introduction. Within the initial pages, the thesis delves into the concept of organized crime, considering various expert opinions. However, attempts to conceptually or empirically capture the phenomenon face numerous challenges due to its complexity and diverse forms. The thesis consistently emphasizes the importance of the topic, stemming from the serious threat to public interest posed by organized crime and ongoing international and national debates on the need to improve tools to combat it. The author also examines the current legal regulations, both domestic and international. The conclusion of the second chapter particularly focuses on the criminal offense of participation in an organized criminal group. Another chapter is dedicated to categorizing tools to combat organized crime into legal, institutional, and political categories. The author then delves into selected criminal law tools to combat organized crime, focusing on some of the most problematic instruments, where skepticism among certain experts is often justified. These controversial institutions of criminal procedural law,...
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Criminal Aspects of Tax Optimization of Legal Entities
NOVÁK, Adam
The aim of this bachelor thesis is to analyse the possibilities of tax optimization and related criminal law aspects of legal entities. The process of tax optimization is examined mainly in the environment of double-entry bookkeeping and the related issues of creating some significant taxes, especially corporate income tax. Subsequently, the criminal law impact due to erroneous or intentionally erroneous accounting activities will be described. The research is carried out in the form of questionnaires and guided interview obtained from legal entities from the private sector. Respondents are different companies in terms of size. The guided interview was conducted with tax advisor who occupies this issue in his practice. The expected outcome of the thesis is to find out how often and under what conditions tax optimization takes place in individual economic entities and whether these entities are aware of the criminal liability arising from it.
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Defense of a legal entity in criminal proceedings
Svoboda, Edvin ; Jelínek, Jiří (advisor) ; Šelleng, Dalibor (referee)
Title of dissertation: Defense of a legal person in criminal proceedings Key words: defense of a legal entity, criminal proceedings, criminal liability of legal persons Abstract The topic of the rigorous thesis is the Defense of a legal entity in criminal proceedings. The first chapter deals with the basic concepts and concepts that the rigorous work deals with in it content, specifically it deals mainly with the concept and concept of a legal entity and it concept and defining features, then briefly outlines the history of legal entities. The second chapter of the submitted rigorous thesis is devoted to Act No. 418/2011 Coll., On the criminal liability of legal persons and proceedings against them. This law is first briefly characterized, then this chapter deals with topics directly related to this law, namely the analysis of key provisions of this law, the amendments made and their consequences for legal practice, reasons for punishing legal entities, the extent of criminalization of legal entities and finally and what vicissitudes accompanied the adoption of this law and what controversies surrounding it were discussed within the legal community. The last subchapter of the second chapter compares the state of this issue in the Czech Republic with other selected countries of the European Union. The third...
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Sanctioning of legal persons
Bartoš, Jan ; Bohuslav, Lukáš (advisor) ; Vokoun, Rudolf (referee)
1 Sanctioning of legal persons Abstract Sanctioning of legal person is a topic that is more than relevant. Although the phenomena of criminal liability of legal person is not unknown to the continental Europe, rapid development can be seen in the second half of 20th century and in the beginning of the 21st century where most of European countries enacted laws regarding criminal liability of legal persons. The Czech Republic enacted the Act No. 418/2011 Coll. on the criminal liability of legal persons (hereinafter "ZTOPO"). This diploma thesis is divided into six parts. The first part is about criminal liability of legal persons in general. It provides a quick historical evaluation and analysis of the term criminal liability of legal persons itself, then it is focused on the ZTOPO. The second part is focused on compliance program with regard to its function, preferable content and relevant case law. The third and fourth part is the core of this diploma thesis. The third part solely focuses on sanctioning of legal entities under the ZTOPO. It separately describes every sanction that could be imposed under the law and focuses on the deficits of the legislation. The fourth part describes the criminal liability of legal persons in France, Germany and Austria and thus provides international comparison with the...
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Economic crime and its prevention
Mišianik, Peter ; Gřivna, Tomáš (advisor) ; Herczeg, Jiří (referee)
1 Resumé The purpose of my thesis is to analyze the concept of economic crime in its whole size. The reason why I chose this topic is its international danger and high damage caused by this kind of crime. This subject is discussed in international organizations and is focused in its documents, because only international co-operation is able to fight with such crime. The thesis is composed of two parts (four chapters) - general and special. The first part (first and second chapter) is dealing with theoretical issues. The goal of this part is to introduce and define basic terminology found in the thesis like economic crime or financial crime. It is as well dealing with basic criminological characteristics of economic crime like the phenomenology, specifics of offenders, etiology or control mechanism and prevention of economic crime. The second part (third and fourth chapter) describes money laundering as a distinctive example of economic crime and the criminal liability of corporations as an instrument for fighting with economic crime. Describing the theoretical process of money laundering and focusing on legislative statute No. 253/2008, where the proper legislation is found, is the basis of chapter three. Chapter four is composed of three subchapters, where is described the term criminal liability of...
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Criminal liability of legal entities and possibility of their exculpation through compliance programmes
Doležal, Michal ; Galovcová, Ingrid (referee)
This master's thesis focuses on the topic of criminal liability of legal entities, particularly on the concept of exculpation within the meaning of Section 8 subsection 1 paragraph b) and subsection 5 of the Act No. 418/2011 Coll., Act on Criminal Liability of Legal Entities and Proceeding Against Them. The reason for our focus rests in fact that the legal rules regulating the concept of exculpation in this act are highly controversial among legal scholars and legal practitioners where there is usually no relevant case law providing answers for resolving such controversies so far. The aim of this thesis is to introduce to the domestic law a not very familiar instrument of a compliance program consisting of preventive, detective and reactive measures designed to prevent criminal behaviour within legal entities, to eventually detect such behaviour and to respond to such behaviour. Concurrently, an effective compliance program can fulfil conditions for the application of the exculpation provisions. Even though the focus of this thesis is on criminal liability of legal entities, it does not omit the context of administrative and civil liability. The thesis is divided into four chapters. The first chapter introduces the concept of criminal liability of legal entities in a broader historic, legal and...
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Criminal Liability of Legal Persons
Marešová, Adéla ; Jelínek, Jiří (advisor) ; Vanduchová, Marie (referee)
Criminal liability of legal persons Abstract The author of the thesis deals with the issue of criminal liability of legal persons, from the position of her advocate. The purpose of the study is to stress the need to introduce this institute into the legal systems of democratic states, but at the same time to deal with the problems brought by its Czech substantive law. In the first part of the thesis the author discusses the legal aspect of criminal liability of legal persons, summarizes opinions for and against the introduction of criminal liability of legal persons, and examines the criminological aspects of corporate crime. The second part of the thesis focuses on the differences, advantages and disadvantages of three basic models of criminal liability of legal persons - true, false and administrative. The author commends that the Czech Republic has proceeded to introduce true criminal liability of legal persons. The third part explains the term legal person itself. In the pivotal fourth part of the thesis, the author deals critically with the individual substantive provisions of the Czech law implementing the criminal liability of legal persons and proposes a solution de lege ferenda. The last part evaluates the whole issue using statistical data on the number of convicted legal persons in the Czech...
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Criminal Corporate Liability
Bohuslav, Lukáš ; Jelínek, Jiří (advisor) ; Záhora, Jozef (referee) ; Sváček, Jan (referee)
The Criminal Corporate Liability The definition of legal person is not outlined in criminal law, but can be found in Section 18, Subsection 2 of the Civil Code. Corporate criminal liability is then a concept that has been newly introduced to the Czech statutory criminal law, what has caused a certain intrusion of the system of basic principles of criminal law, mainly the principle of individual criminal responsibility. The term "imputability" appears, which means that a conduct of agents or other persons designated in the Act on Criminal Liability of Legal Persons and Proceedings Against Them (further as "the Act") can be imputed to a legal person, if the physical person is culpable for the conduct and the conduct causes imputability of the criminal offence to the legal person. Intensive discussions on necessity and suitability of implementation of the concept of corporate criminal liability into the Czech legal system had preceded the adoption of the Act in 2011. Such discussion can now be considered as overcome, as it is obvious that the Czech Republic has opted for the direction towards the "true" corporate criminal liability. Arguments for and against the adoption of the Act can nevertheless help to better understand the concept itself, as well as the context in which it has been introduced. It...
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Compliance management system as a tool for exclusion of legal entities from criminal liability
Machková, Veronika ; Bohuslav, Lukáš (advisor) ; Vokoun, Rudolf (referee)
Compliance management system as a tool for exclusion of legal entities from criminal liability Abstract Although the area of compliance in the Czech legal environment is evolving relatively quickly, several ambiguities still arise here, especially in connection with criminal proceedings. Therefore, this work primarily deals with problematic issues related to the exclusion of a legal entity from criminal liability according to § 8 (5) of Act No. 418/2011 Coll., On criminal liability of legal entities and proceedings against them, as amended (hereinafter "TOPO "). The first part of the thesis is comprehensively devoted to defining the cumulative conditions of the attribution of a crime from the point of view of the material concept because without them it is not possible to consider the attribution of criminal liability to a legal person. In the second part, it is seamlessly linked to the construction of § 8 (5) TOPO, where based on the conclusions made by constant case law and the professional public, a tool to develop a legal entity from criminal liability is considered a functional compliance management system (CMS). It must contain three basic pillars of measures, namely (i) preventive, (ii) detection, and (iii) reaction. The final part of the work is devoted to these pillars, where the essential...
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Criminological aspects of crimes committed by legal entities
Tichonov, Alexandr ; Bohuslav, Lukáš (advisor) ; Vokoun, Rudolf (referee)
1 Criminological aspects of crimes committed by legal entities Abstract The subject of this work is problematic of criminological aspects of crimes committed by legal entities, and the individual definition of a legal entity as a criminal offender. The institute of criminal liability of legal entities is relatively young, provided that the research in this field began in the second half of the 20th century. In the nowadays the research of criminal liability of legal entities is still actual topic, namely because it is massive, often concealed, sophisticated and dangerous phenomenon. The importance of research of this criminal activity grows in line with globalization of world economy and the growing importance held by the legal entities in society. The outputs of the researched issue can thus enable an adequate response to the crimes of legal entities and help create effective prevention programs. This work is divided into four parts. The introductory first part explains the terms "criminology" and "crime" in general, introduces the terminological and methodological apparatus of crime investigation, explains the concept of legal entity - the perpetrator of the crime. The second part deals with the history of criminal liability of legal entities in the world and the change in the understanding of crime. It...
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