Podrobný výpis o publikaci

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.

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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.

Další údaje
Originální jazyk	angličtina
Typ výsledku	Článek v odborném periodiku
Obor	50501 Law
Stát vydavatele	Německo
Utajení	není předmětem státního či obchodního tajemství
WWW	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
Změnil	Změnila: Mgr. Petra Georgala, učo 32967. Změněno: 13. 5. 2021 10:31.

Anotace
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.

Anotace

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.