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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216224:14220/20:00116210

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50500 - Law

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

DANUBE: Law, Economics and Social Issues Review

ISSN

1804-6746

e-ISSN

—

Svazek periodika

11

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

DE - Spolková republika Německo

Počet stran výsledku

15

Strana od-do

141-155

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-21100237213