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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AG - Právní vědy

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Organizovaný zločin (trestněprávní, trestněprocesní a kriminologické aspekty)

ISBN

978-80-7502-068-0

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

104-114

Název nakladatele

Leges

Místo vydání

Praha

Místo konání akce

Olomouc

Datum konání akce

15. 5. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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