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

Smolík Josef () and Kajanová Alena ()
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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

Studia Commercialia Bratislavensia, 2018, vol. 11, issue 39, 107-117

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.

Keywords: Insolvency proceeding; Scheming to defraud; economic crime; organized crime (search for similar items in EconPapers)
JEL-codes: G23 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:stcomb:v:11:y:2018:i:39:p:107-117:n:4

DOI: 10.2478/stcb-2018-0008

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