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Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts

Author

Listed:
  • 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)

Abstract

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.

Suggested Citation

  • Smolík Josef & Kajanová Alena, 2018. "Scheming to defraud in an insolvency proceeding: a specific case of economic criminal acts," Studia Commercialia Bratislavensia, Sciendo, vol. 11(39), pages 107-117, June.
    • Handle: RePEc:vrs:stcomb:v:11:y:2018:i:39:p:107-117:n:4
    DOI: 10.2478/stcb-2018-0008
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    File URL: https://doi.org/10.2478/stcb-2018-0008
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    More about this item

    Keywords

    Insolvency proceeding; Scheming to defraud; economic crime; organized crime;
    All these keywords.

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors

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