Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts
Studia Commercialia Bratislavensia. 2018;11(39):107-117 DOI 10.2478/stcb-2018-0008
Journal Title: Studia Commercialia Bratislavensia
ISSN: 1337-7493 (Print)
Publisher: Sciendo
Society/Institution: University of Economics, Faculty of Commerce
LCC Subject Category: Social Sciences: Commerce: Business
Country of publisher: Slovakia
Language of fulltext: Slovak, English
Full-text formats available: PDF
AUTHORS
Smolík Josef
(Mendel University, Faculty of Regional Development and International Studies, Department of Social Development, Třída Generála Píky 2005/7, 613 00 Brno - Černá Pole, Czech Republic)
Kajanová Alena
(The Institute of Technology and Business in České Budějovice, Okružní 517/10, 370 01 České Budějovice, Czech Republic)
EDITORIAL INFORMATION
Time From Submission to Publication: 12 weeks
Abstract | Full Text
The article presents the theoretical foundations of the criminal act of scheming to defraud in an insolvency proceeding. A criminal act according to the § 226 Act No. 40/2009 Coll. (Criminal Code) is often a part of organized crime. Crime is made easier by the difficult proceedings of solving the debtor’s bankruptcy in the Czech Republic. The article includes a case interpretation in which the judge committed a crime. She caused severe harm to several participants of the insolvency proceeding and secured that the debtor’s shareholder benefited.