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

KOTLÁN, Pavel. Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings. DANUBE: Law, Economics and Social Issues Review. Walter de Gruyter, 2020, roč. 11, č. 2, s. 141-155. ISSN 1804-6746. Dostupné z: https://dx.doi.org/10.2478/danb-2020-0008.

Základní údaje

Originální název

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

Autoři

KOTLÁN, Pavel (203 Česká republika, garant, domácí)

Vydání

DANUBE: Law, Economics and Social Issues Review, Walter de Gruyter, 2020, 1804-6746

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Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50501 Law

Stát vydavatele

Německo

Utajení

není předmětem státního či obchodního tajemství

Odkazy

Open access časopisu

Kód RIV

RIV/00216224:14220/20:00116210

Organizační jednotka

Právnická fakulta

DOI

http://dx.doi.org/10.2478/danb-2020-0008

Klíčová slova anglicky

Criminal Proceedings; Economic Crime; Insolvency Proceedings; Civil Litigation Proceedings; Tax Proceedings

Štítky

rivok

Příznaky

Recenzováno

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Anotace

V originále

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.