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.
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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
Original language English
Type of outcome Article in a journal
Field of Study 50501 Law
Country of publisher Germany
Confidentiality degree is not subject to a state or trade secret
WWW Open access časopisu
RIV identification code RIV/00216224:14220/20:00116210
Organization unit Faculty of Law
Doi http://dx.doi.org/10.2478/danb-2020-0008
Keywords in English Criminal Proceedings; Economic Crime; Insolvency Proceedings; Civil Litigation Proceedings; Tax Proceedings
Tags rivok
Tags Reviewed
Changed by Changed by: Mgr. Petra Georgala, učo 32967. Changed: 13/5/2021 10:31.
Abstract
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.
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