Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F20%3AN0000017" target="_blank" >RIV/25840886:_____/20:N0000017 - isvavai.cz</a>
Alternative codes found
RIV/00216224:14220/20:00116210
Result on the web
<a href="https://sciendo.com/article/10.2478/danb-2020-0008" target="_blank" >https://sciendo.com/article/10.2478/danb-2020-0008</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/danb-2020-0008" target="_blank" >10.2478/danb-2020-0008</a>

Result language
angličtina
Original language name
Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings
Original language description
The main goal of this article is to clarify the nature of criminal proceedings and its relationship to civil litigation, insolvency and tax proceedings. The understanding of the purpose of the proceeding, the nature of the liability fulfilled in the proceeding and the principles on which the proceeding is based can facilitate the investigation of economic crime by the prosecuting authorities. The results of the work lead to conclusion that key factors are the purposes of each proceeding and differences in the principles by which they are governed. But legal norms are not always unambiguous – for instance, in the issue of the so-called punitive damages, the relationship between collateral proceedings and insolvency proceedings or the nature of penalties under Art. 251 of the Tax Code.
Czech name
—
Czech description
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Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50500 - Law

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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