"Code; Criminal; 240; pursuant; payments; mandatory; other; fees; taxes; evading; offense; criminalizing; preparation; nvarhovan\u00E9; liquor; market; black; crime; Organized"@en . . "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 \u00A7 240 of the Criminal Code"@en . . . . . "11"^^ . . "S" . . . . . . . "15220" . . . "[CC2149E2717F]" . . . . "Olomouc" . . "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." . . . "Organizovan\u00FD zlo\u010Din (trestn\u011Bpr\u00E1vn\u00ED, trestn\u011Bprocesn\u00ED a kriminologick\u00E9 aspekty)" . "978-80-7502-068-0" . . . "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 \u00A7 240 of the Criminal Code" . "Nett, Alexander" . "1"^^ . "35134" . "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."@en . . "RIV/61989592:15220/14:33153810" . "1"^^ . . . . . "Praha" . "Leges" . "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 \u00A7 240 of the Criminal Code"@en . "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 \u00A7 240 of the Criminal Code" . "2014-05-15+02:00"^^ . . . "RIV/61989592:15220/14:33153810!RIV15-MSM-15220___" . . .