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Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989592%3A15220%2F14%3A33153810" target="_blank" >RIV/61989592:15220/14:33153810 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code

  • Original language description

    The author considers the draft amendment to the Criminal Code to be controversial. It proposes introduction o f punistability of preparation for the criminal offense of evasion taxes, fees and similar compulsory payments regquired under Sec 240 of the Criminal Code. Autor point out the principle of ultima ratio, and considers th draft amendment as the undersirable of criminal repression inf light of the prepared punishabilityof preparation and the increase in the upper limit of imprisonment for the crime. He also finds an unjistified the expansion of the conditions of criminal liability for the crime of nonprevention of a criminal offense under Sec 367 of the Criminal Code and non-reporting ofa criminal offense under Sec 368 of the Criminal Code, becouse this leads to limiting the scope of obligatory nondisclousure of an attorney or tax advisor.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AG - Legal sciences

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2014

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Organizovaný zločin (trestněprávní, trestněprocesní a kriminologické aspekty)

  • ISBN

    978-80-7502-068-0

  • ISSN

  • e-ISSN

  • Number of pages

    11

  • Pages from-to

    104-114

  • Publisher name

    Leges

  • Place of publication

    Praha

  • Event location

    Olomouc

  • Event date

    May 15, 2014

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article