Publication details
Jeden z praktických aspektů dokazování (nejen) daňových trestných činů právnických osob
| Title in English | One practical element of proving (not exclusively) tax crime committed by legal entities |
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| Authors | |
| Year of publication | 2017 |
| Type | Article in Proceedings |
| Conference | Nové jevy v hospodářské kriminalitě se zaměřením na kriminalitu finanční 2017 |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | Criminal liability of legal entities; tax crime; evidence; release of property; seizure of property |
| Description | Introduction of criminal liability of legal entities in the Czech Republic had brought many difficulties that were yet unknown to both legal theory and practice. In this contribution the authors pay their attention to two practical elements of proving criminal liability of legal entity. These are institutes of release and seizure of property according to sec. 78 and 79 of Czech Code of Criminal Procedure, which are able to play a key part during evidence when considering tax crime. |
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