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The principle of ne bis in idem in the application of administrative offences
Škopková, Šárka ; Prášková, Helena (advisor) ; Adamec, Martin (referee)
The principle of ne bis in idem in the application of administrative offences Abstract The diploma thesis is devoted to the application of the ne bis in idem principle in administrative punishment, specifically administrative offences. The conditions of application of the ne bis in idem principle have been specified by jurisprudence. The aim of the work is therefore the analysis of jurisprudence especially, both from the ECtHR and domestic courts, dealing with the given issue. The thesis also deals with the analysis of legal regulations in which the principle of ne bis in idem is placed. The introduction of the thesis defines the principle of ne bis in idem itself and lists the most important sources of law in which it is written. The sources of law are distinguished at the international level and at the national level. The main emphasis is placed on the European Convention on Human Rights, which is one of the most important sources of law in which the principle of ne bis in idem is enshrined. The following chapter is devoted to the very conditions of application of the ne bis in idem principle. Specifically, the sub-chapters deal with the nature of the proceedings (the Engel criteria are discussed), the identity of the act, the duplication of proceedings and finally the identity of the subject. In...
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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...
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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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