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Statements

Subject Item
n2:RIV%2F61989592%3A15220%2F14%3A33153810%21RIV15-MSM-15220___
rdf:type
skos:Concept n16:Vysledek
dcterms:description
The author considers the draft amendment to the Criminal Code to be controversial. It proposes introduction o f punistability of preparation for the criminal offense of evasion taxes, fees and similar compulsory payments regquired under Sec 240 of the Criminal Code. Autor point out the principle of ultima ratio, and considers th draft amendment as the undersirable of criminal repression inf light of the prepared punishabilityof preparation and the increase in the upper limit of imprisonment for the crime. He also finds an unjistified the expansion of the conditions of criminal liability for the crime of nonprevention of a criminal offense under Sec 367 of the Criminal Code and non-reporting ofa criminal offense under Sec 368 of the Criminal Code, becouse this leads to limiting the scope of obligatory nondisclousure of an attorney or tax advisor. The author considers the draft amendment to the Criminal Code to be controversial. It proposes introduction o f punistability of preparation for the criminal offense of evasion taxes, fees and similar compulsory payments regquired under Sec 240 of the Criminal Code. Autor point out the principle of ultima ratio, and considers th draft amendment as the undersirable of criminal repression inf light of the prepared punishabilityof preparation and the increase in the upper limit of imprisonment for the crime. He also finds an unjistified the expansion of the conditions of criminal liability for the crime of nonprevention of a criminal offense under Sec 367 of the Criminal Code and non-reporting ofa criminal offense under Sec 368 of the Criminal Code, becouse this leads to limiting the scope of obligatory nondisclousure of an attorney or tax advisor.
dcterms:title
Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code
skos:prefLabel
Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code Organized crime, black market liquor and the proposed introduction of penalties for the offense of preparing evading taxes, fees and other mandatory payments pursuant to § 240 of the Criminal Code
skos:notation
RIV/61989592:15220/14:33153810!RIV15-MSM-15220___
n3:aktivita
n9:S
n3:aktivity
S
n3:dodaniDat
n7:2015
n3:domaciTvurceVysledku
n10:1026852
n3:druhVysledku
n4:D
n3:duvernostUdaju
n12:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
35134
n3:idVysledku
RIV/61989592:15220/14:33153810
n3:jazykVysledku
n20:eng
n3:klicovaSlova
Code; Criminal; 240; pursuant; payments; mandatory; other; fees; taxes; evading; offense; criminalizing; preparation; nvarhované; liquor; market; black; crime; Organized
n3:klicoveSlovo
n6:payments n6:evading n6:pursuant n6:240 n6:criminalizing n6:crime n6:other n6:Organized n6:taxes n6:mandatory n6:nvarhovan%C3%A9 n6:offense n6:Criminal n6:preparation n6:Code n6:market n6:liquor n6:fees n6:black
n3:kontrolniKodProRIV
[CC2149E2717F]
n3:mistoKonaniAkce
Olomouc
n3:mistoVydani
Praha
n3:nazevZdroje
Organizovaný zločin (trestněprávní, trestněprocesní a kriminologické aspekty)
n3:obor
n18:AG
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n7:2014
n3:tvurceVysledku
Nett, Alexander
n3:typAkce
n19:EUR
n3:zahajeniAkce
2014-05-15+02:00
s:numberOfPages
11
n17:hasPublisher
Leges
n14:isbn
978-80-7502-068-0
n11:organizacniJednotka
15220