Magazine Státní zastupitelství 3/2017
- Tax penalties, criminal proceedings and the ne bis in idem principle in the current case law (Zbyněk Žďárský)
- Mr. Big and the activity of police agents pointing to obtain confession of the suspect (Dalibor Šelleng)
- About the public interest in the Czech criminal substantive and procedural law (Katarina Kandová)
- Comparative view of selected insolvency offenses with the Czech Republic (Margita Prokeinová)

Magazine Státní zastupitelství 3/2017
Annotation of Articles from Státní zastupitelství 3/2017
Tax penalties, criminal proceedings and the ne bis in idem principle in the current case law
JUDr. Zbyněk Žďárský, zástupce ředitele odboru trestního řízení, Nejvyšší státní zastupitelství, email: zzdarsky@nsz.brn.justice.cz
The article notes fundamental changes in the interpretation of the conditions of application ne bis in idem principle in cases of concurrence of tax (administrative) and criminal proceedings.
Comparative view of selected insolvency offenses with the Czech Republic
doc. JUDr. Margita Prokeinová, PhD., Katedra trestného práva, kriminológie a kriminalistiky PrF UK v Bratislavě, email: margita.prokeinova@flaw.uniba.sk
The article is focused on the comparison of selected insolvent crimes proprietary nature from the perspective of Slovak and Czech criminal regulation. Offenses concerned more common and also different characters contained in this article. Criminal liability of legal persons does not apply to one of the selected insolvent crimes in both legal arrangements compared states.
About the public interest in the Czech criminal substantive and procedural law
Mgr. Katarína Kandová, asistentka předsedy senátu trestního kolegia Nejvyššího soudu, interní doktorandka na katedře trestního práva PrF MU, email: Katarina.Kandova@law.muni.cz
Following the frequently used notion of public interest in connection with strengthening of so called ´manifestations of the opportunity principle´ within prepared recodification of the criminal procedural law, the author in her submitted article thinks about its determination in the Czech criminal procedural as well as substantive law. As far as the content of this abstract notion is not quite definite in contemporary criminal jurisprudence and it is associated almost exclusively with criminal proceedings. Firstly, it is determined in more general criminal law context including a historical background, whereupon it is analysed within the criminal material and formal law in their inseparable connection as it is assumed by recent theory and practice. The article is completed by author´s evaluation of content and scope of the notion of public interest in the Czech criminal law de lege lata and her consequent reflexions de lege desirata.
Mr. Big and the activity of police agents pointing to obtain confession of the suspect
JUDr. Dalibor Šelleng, interní doktorand na katedře trestního práva PrF MU, email: selleng@seznam.cz
The article deals with a police tactic known as Mr. Big that was developed and is mostly used in Canada. Its crux is to subsume a suspect within a fake criminal organization built up by undercover police agents and to obtain his confession by affecting him. The article deals with the legal, psychological and investigating aspects of such a technique.
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