Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic

Vybrané důsledky protiprávního jednání v oblasti účetnictví v kontextu nedávného vývoje právní úpravy České republiky

Jan Molín

Český finanční a účetní časopis, 2012, vol. 2012, issue 2, 55-65

Abstract: This paper deals with detailed analysis of sanctions imposed in the Czech Republic for unlawful conduct concerning accounting provided for in Act No. 563/1991 Coll., on Accounting, as amended. I analyze the difference between an infraction and an administrative offence including implications for determining sanctions for particular unlawful conduct. The paper provides a brief overview of potential sanctions in relation to the facts of particular unlawful conduct and to the person who committed such unlawful conduct. I also consider the problem of administrative punishment in a wider context. There are also discussed procedural provisions which are to be followed when imposing a penalty.

Keywords: Accounting; Unlawful conduct; Infraction; Administrative offence; Sanction; Penalty; Gross asset value; Účetnictví; Protiprávní jednání; Přestupek; Správní delikt; Sankce; Pokuta; Hodnota celkových aktiv (search for similar items in EconPapers)
JEL-codes: K42 M48 (search for similar items in EconPapers)
Date: 2012
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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DOI: 10.18267/j.cfuc.313

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