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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AG - Legal sciences
OECD FORD branch
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Result continuities
Project
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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
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e-ISSN
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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
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