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


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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



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)


Blind peer review

Editorial Board

Instructions for authors

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.