20.500.12556/DKUM-73517 Preiskovanje insolvenčnih kaznivih dejanj in drugih oblik oškodovanja upnikov magistrsko delo Investigation of insolvency crime and other forms of crime against creditors Insolventnost je finančni položaj dolžnika, ki nastane ob trajnejši nelikvidnosti in predstavlja predpostavko in razlog, za začetek postopkov zaradi insolventnosti. Sam začetek postopkov zaradi insolventnosti sicer še ne pomeni, da je bilo storjeno kaznivo dejanja, vendar sama posledica zbuja sum storitve oziroma kršitve varstva poslovanja gospodarskih družb. Insolvenčna kazniva dejanja predstavljajo poseben segment gospodarske kriminalitete, ki sicer še nima statusa samostojnega subjekta. V bistvenem insolvenčna kazniva dejanja razumemo kot kazniva dejanja, katerih posledica je začetek enega od postopkov zaradi insolventnosti. Taka dejanja predstavljajo predvsem načrtno slabšanje premoženjskega položaja dolžnika, oziroma lahko gre na drugi strani tudi za povečevanje obveznosti (prezadolženost). Enako kot pri gospodarski kriminaliteti na splošno velja, da domnevna škoda, ki nastane s tovrstnimi kaznivimi dejanji je velika. Preiskovanje insolvenčne kriminalitete predstavlja kompleksno in zahtevno področje, ki od preiskovalcev zahteva obilne izkušnje in znanja s področja prava, gospodarskega poslovanja, računovodstva, davčne zakonodaje, varstvoslovja, ipd.. V določenih primerih se zahteva tudi specifično znanje glavne dejavnosti preiskovane družbe. Težavnost se pojavi že pri samem odkrivanju tovrstnih kaznivih dejanj, saj se ta velikokrat skrivajo v obliki običajnega gospodarskega poslovanja. Dodatna težavnost predstavlja tudi to, da so taka dejanja (poslovni dogodki) velikokrat varovana s poslovno tajnostjo. Namen pregona insolvenčne kriminalitete je v širšem smislu zavarovanje gospodarstva in pravnega poslovanja družb. V ožjem smislu gre za zavarovanje interesov in pravic upnikov in drugih oseb, ki so povezane s poslovanjem družbe. Insolvency is the financial state of a debtor, who is unable to pay it's debts, and it represent the main reason for the beginning of one of the insolvency proceedings. The very start of such insolvency proceeding does not mean that criminal offenses have been committed, but the very reason is at the same time a suspicion of such crime as insolvency crime or violation of the protection of economic business of companies, may be committed. Insolvency crime represent a special part of economic crimes, which yet does not have the status of an independent entity. As by definition, insolvency crime are criminal offences, which results are the beginning of one of the insolvency proceedings. Such acts in major part represents of systematic (intentional) deterioration of company's assets or on the other hand, it may represents acts of intentional increasing of company's obligations (over-indebtedness). As in economic crime in general, the damage caused by such crimes are allegedly very high. The investigation of insolvency crime in a complex filed and it requires of the investigator a lot of experience and knowledge in the field of law, economic business, accounting, tax law, security studies, etc.. In certain cases it also requires the specific knowledge of the investigated company's main activity. Difficulty at investigation begins at the discovery of such crimes, because they are often hidden in form of normal economic business. Moreover such acts may be protected by business secrecy and as such very difficult to discover. In the broadest sense in the main purpose of prosecution of insolvency crime is the protection of economic business and law economic bussines. In the narrower sense, the main purpose is the protection of creditor and their interests, as other subjects in the economic business. insolventnost prisilne poravnave stečajni postopki insolvenčna kazniva dejanja prevare storilci oškodovanci preiskovanje primeri študije primerov SCT magistrska dela insolvency proceedings insolvency crime crimes against creditors economic crimes investigation of insolvency crime true true false [D. Kapel] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2019-05-08 08:00:16 2019-06-20 10:06:46 2022-08-02 00:50:08 2019-07-11 19:58:58 2019 0 Ljubljana 2019 Ljubljana VI, 61 str. 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 343.37(043.2) 3730154 URN:SI:UM:DK:CEINFNDN MAG_Kapel_Dajana_2019.pdf MAG_Kapel_Dajana_2019.pdf 1 0F2647B9E6E5A66ED2AEF0EC4C772EF3 f3adf4007c6f720187d5597b077dac69730894cbaecf3cc92bd015e870136879 c08df7af-7c10-11eb-bb7a-00155d0001ca 20.500.12556/dkum/af61d2b8-5a4d-4cfa-8127-940be79e12d4 https://dk.um.si/Dokument.php?lang=slv&id=134727 Fakulteta za varnostne vede 0 0 0