Acta Univ. Agric. Silvic. Mendelianae Brun. 2013, 61(7), 2911-2916 | DOI: 10.11118/actaun201361072911

Legal aspects of the crimes committed in insolvency proceedings - comparison of Czech and Austrian legislation

Marta Uhlířová
Department of Law, Faculty of Economics of the University of South Bohemia in České Budějovice, Studentská 13, 370 05 České Budějovice, Czech Republic

The subject of this paper is to compare the Czech and Austrian legislation considering offenses which entrepreneurs and other entities (natural person) may commit within the insolvency proceedings or which are related to the insolvency. Emphasis is placed on the comparison of Czech and Austrian legislation with regard cross-border relationships within the business environment and living between the Czech Republic and Austria.
Czech entrepreneurs and natural person in Austria can get into a situation where their debtor is located in Austria and finds himself insolvent or vice versa. Also the Czech entrepreneurs and natural person may do their bussines or live in Austria and may get into such a situation when they are close to the situation which can lead to their decline. This paper would be for them a practical recommendation on how to avoid potential criminal liability.

Keywords: crime, insolvency proceedings, decline, payment inability, overindebtedness, gross negligence, conduct causing or leading to the decline

Received: April 11, 2013; Published: December 24, 2013  Show citation

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Uhlířová, M. (2013). Legal aspects of the crimes committed in insolvency proceedings - comparison of Czech and Austrian legislation. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 61(7), 2911-2916. doi: 10.11118/actaun201361072911
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