J 2020

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

KOTLÁN, Pavel

Basic information

Original name

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

Authors

KOTLÁN, Pavel (203 Czech Republic, guarantor, belonging to the institution)

Edition

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

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50501 Law

Country of publisher

Germany

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14220/20:00116210

Organization unit

Faculty of Law

DOI

Keywords in English

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

Tags

Tags

Reviewed
Změněno: 13/5/2021 10:31, Mgr. Petra Georgala

Abstract

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.