KOTLÁN, Pavel. Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings. DANUBE: Law, Economics and Social Issues Review. Walter de Gruyter, 2020, vol. 11, No 2, p. 141-155. ISSN 1804-6746. Available from: https://dx.doi.org/10.2478/danb-2020-0008. |
Other formats:
BibTeX
LaTeX
RIS
@article{1674201, author = {Kotlán, Pavel}, article_number = {2}, doi = {http://dx.doi.org/10.2478/danb-2020-0008}, keywords = {Criminal Proceedings; Economic Crime; Insolvency Proceedings; Civil Litigation Proceedings; Tax Proceedings}, language = {eng}, issn = {1804-6746}, journal = {DANUBE: Law, Economics and Social Issues Review}, title = {Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings}, url = {https://sciendo.com/issue/DANB/11/2}, volume = {11}, year = {2020} }
TY - JOUR ID - 1674201 AU - Kotlán, Pavel PY - 2020 TI - Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings JF - DANUBE: Law, Economics and Social Issues Review VL - 11 IS - 2 SP - 141-155 EP - 141-155 PB - Walter de Gruyter SN - 18046746 KW - Criminal Proceedings KW - Economic Crime KW - Insolvency Proceedings KW - Civil Litigation Proceedings KW - Tax Proceedings UR - https://sciendo.com/issue/DANB/11/2 N2 - 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. ER -
KOTLÁN, Pavel. Relationship of Criminal Proceedings to Civil Litigation, Insolvency and Tax Proceedings. \textit{DANUBE: Law, Economics and Social Issues Review}. Walter de Gruyter, 2020, vol.~11, No~2, p.~141-155. ISSN~1804-6746. Available from: https://dx.doi.org/10.2478/danb-2020-0008.
|