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On March 14, 2012, the exclusionary rule against illegally obtained evidence was incorporated for the first time into the Criminal Procedure Law of the People’s Republic of China, marking the establishment of an important criminal evidence rule in the Chinese legal system that guarantees judicial impartiality and respects human rights. However, the practical effect of the Provisions on Several Issues Concerning the Exclusion of Illegal Evidence in Criminal Case coming into force in 2010 has exhorted us to reconsider this evidence rule in a more rational and scientific way. Through clarifying and analyzing the current legislation in this regard in China, this article discusses the relationships among the prosecution, the defense and the judge under the exclusionary rule from the perspective of the distribution of rights and obligations. In addition, it proposes that the transformation of the exclusionary rule from “the law in books” to “the law with life” requires further development and improvement with respect to local adaptation, supporting measures, provisions refinement, and ultimate goals.
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The establishment of a European Public Prosecutor’s Office for the fight against the crimes affecting the financial interests of the Union constitutes a complex and rough path. The article focuses on the fundamental steps of this route until now, from the provisions of the Treaty of Lisbon, to the Commission’s proposal, to its redrafts, above all that one of April 2014 under the Greek Presidency. What emerges is a too complex and elephantine body, illsuited to an efficient fight against eurofinancial crimes. However, some slender lights seem to appear in the more recent developments of this path.
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From the mid 1990ies – during the preparation progress of joining the European Union –, alongside with the establishment of market economy and recovery of the country’s international relations Hungary was forced to implement the system of criminal instruments of combating money laundering. In this study I shall introduce developments and progress of the Hungarian jurisdiction related to money laundering from the first incorporation of the offense until present days. I shall hereby compare the provisions of the related international treaties and recommendations of European Union’s Directives on money laundering to the settlement and measures of the Hungarian Criminal Code. The study shall introduce characteristics of the Hungarian legislative progress – originating in the laws and principles of our jurisdiction , and it shall point out the Hungarian measures altering from international expectations, notwithstanding the legislative virtues and deficiencies of the subject. Finally, I shall also specify progress possibilities of the provisions of the Hungarian Civil Code on money laundering in compliance with Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015.
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Combat against crimes relating to the legalization of criminal incomes became one of the most important directions of the economic and criminal policy of the state nowadays. The domestic law of almost every state, including Russia, contain the relevant legal provisions. However, the lack of clear theoretical base determining the legal nature of this crime impedes the effective application of law. Specialists tend to associate the said crime with theoretical concepts of involvement in a crime and degrees of crime commission. However, today such approach appears to fail to ensure the correct understanding of the level of social danger of criminal incomes legalization, as well as fails to ensure that the crime qualification issues are adequately addressed. This article proves the necessity for reconsideration of common approach to criminal incomes legalization and, based on analysis of the economic mechanism and economic consequences of criminal incomes legalization, substantiates the point that this crime has a specific legal nature.
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Both China and Hungary are in the course of economic transition and have the characteristics of commonality and comparability in corruption. Under the framework of the fundamental policy of cracking down the crime of corruption, the criminal legislations of antibribery display many differences between China and Hungary, which reflects the different ideas of antibribery in criminal law. Unlike the aggressive strategy with expanding the criminal legislation to the front preventive area of anticorruption adopted by Hungary, the criminal legislation of anticorruption in China is still guided by the traditional defensive strategy with limited the criminal law in the back end area of anticorruption, which leads to the environmental and systematic corruption caused by inadequate capacity of criminal legislation. For all this, the positive idea of anticorruption should be introduced to China and the aggressive strategy of criminal legislation should be established according to the experience of Hungary, which would be a direction for further improving the criminal legislation system of antibribery in China.
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The article "Strategic planning and directing the fight against economic crime", deals with the question, how to observe on the right time some of the phenomenal forms of economic crime. Saterland marks it as "white collar crime" (White Collar Criminality), the one that makes the wealthy class and that is punishable in terms of criminal law. Despite the fact that the definition of Saterland is still ongoing, Bunić points out that economic crime has changed over time, evolved, and individual acts of economic crime can be committed not only by the higher socioeconomic level, but also by poor people, the unemployed ones and so on. That is to say that the status of the amended situation, knowledge and other elements, shoed that a person who is not a director or owner of a company, can empty the bank account of one citizen, one company, even of one country.
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The article gives an overview of the development of the criminal protection of the financial interests of European Union. It presents the latest legislative proposal concerning the fight against fraud to the Union’s financial interests: Proposal for a Directive on the fight against fraud to the Union’s financial interests by means of criminal law. The article indicates legal effects of the differences in the material scope of the competence of Eurojust and European Public Prosecutor’s Office in comparison with Directive. Croatian legislative solution is assed as well as evaluation of protection of Union’s financial interests through the official data of persons reported, accused and convicted for subsidy fraud.
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Tax evasion is a scourge that affects society both in its economic dimension and in its moral, human and legal dimension. In this context, the judicial penal policy of a State, reflected in how the criminal legal norms are promptly applied in concrete situations is a crucial element in fighting this phenomenon. A legal entity is the main actor in the commission of the tax evasion offences, most of such offences being committed in the name, interests or the achievement of the legal purpose of the legal entity. In these conditions we should boost the judiciary to impose criminal liability of legal persons, in cases when all legal requirements are met both in terms of legal content of the offences of tax evasion provided by Law no. 241/2005 and in terms of criminal liability of legal persons provided by art. 135 of the Romanian Penal Code.
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The revolution of information technology (e.g. Computer technology) have changed the conditions and possibilities concerning economic crime. For example nowadays criminals with high tech printers can easily produce counterfeit money with good quality. The aim of this article is to analyse the Hungarian regulation of some computer related economic crimes. In this article the following crimes will be analysed which are closely related to each other: - counterfeiting currency; - counterfeiting of cashsubstitute; payment instruments and the aiding in counterfeiting cashsubstitute payment instruments; - cashsubstitute payment instrument fraud.
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Economic crime is profitdriven in the sense that it aims at generating a wealth that did not exist before. The best method to neutralize such consistent, continuous and apparently available gain seems to be confiscation. The new sanction which affects the patrimony rather than the person is in accordance with the new penal philosophy: penalties shift from the author (in personam) towards the act or its effects (in rem). The new penal policy intends to approach such penalties more firmly and efficiently. In order to achieve said goal, it needs a theoretical basis able to legitimize the new approach as being a useful social instrument. The new penal doctrine is subject to a critical analysis, capable of revealing the rationale it is based on, as well as the arguments that show that the enthusiasm for this doctrinary construct may be relativized.
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Property and risk management are closely related, and due to the tentative circumstances are often unforeseen and unpredictable. Criminal liability incurs after a bad decision resulting in harmful consequences. What do we mean by rational and irrational risk? This cannot be described by exact, general definition, it is case sensitive and can only be decided upon through proper analysis. This essay deals with the issues of permitted risk exempting culpability, on a theoretical level.
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“Economic crime” is a very broad term that includes a whole range of offenses and as such is one of the most complex and most perfidious crime phenomena. Among the offenses covered by this term is the criminal act of embezzlement. In the disclosure, and proving in particular of criminal offenses from the group of socalled “economic crime”, due to their complexity and diversity of the forms of manifestation, the authorities face serious difficulties which significantly complicates their suppression. The subject of this paper is to point out these problems, especially in relation to the detection and proving of one of the “economic crimes” – the crime of embezzlement. In this sense, this paper first analyzed the offense of embezzlement according to the Criminal Code of the Republic of Serbia, and then, in a relatively concise manner, there are presentation of specific methods of detection of the crime and finding the perpetrators and gathering and providing evidences.
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The Information and Communication Technology nowadays plays a core role in the execution of crimes of economic criminality. This seems to be due to two factors, that can be defined as the structural factor and the instrumental factor. Moreover, every time we use the new technologies we leave behind us some sorts of “traces”, i.e. the traffic and location data on both legal entities and natural persons and to the related data necessary to identify the subscriber or registered user. Such data can be extremely useful in the context of criminal investigations. The regulation on the obligation of the States to require the retention of such data by service providers for investigative purposes, for the discovery and repression of crimes is called “data retention”. Data retention has some general features that are valid at global level. Within the European Union the respective regulation set out by the Directive 2006/24/EC has been declared invalid by the Court of Justice of the European Union. Therefore it seems necessary to adopt a new European regulation on data retention, regarding to which the article traces in its conclusions the possible reference points.
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Some of the recent events of crime such as Enron, WorldCom, Parmalat, and Xerox, drew some new questions related to the trustworthiness of the financial reports and financial results of the companies. Financial frauds committed in smaller companies, as it was shown in the research conducted by the Association of Certified Researchers of Crime, are of a different type, such as false payments, false invoices, forgery of cheques, etc. According to the Report to the Nations on Occupational Fraud and Abuse from 2014, the participants’ estimation of typical organization loses is 5% of the revenues each year to fraud. If applied to the 2013 estimated Gross World Product, this is translated to a potential projected global fraud loss of nearly $3.7 trillion. The median loss caused by the frauds in study was $145,000. Additionally, 22% of the cases involved losses of at least $1 million. The purpose of this paper is to recognize this new direction through its defining, its recognizing in Europe and the USA, as well as to comparatively present its recognizing in the countries of southeastern Europe. The Republic of Macedonia still does not recognize the branch of forensic accounting and forensic audit even though it has become a need. The need of recognizing these two sciences or sub branches of accounting and audit, as well as the establishment of an international body which will unite and train the experts, will come as a conclusion to this paper.
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Globalization and international economic integration trends have evolved over a period of a century in complex conditions, joining both cooperation and domination politics and actions. Despite these facts, inequalities between different parts of the world were not eliminated. Nevertheless, both globalization and regionalization tend to offer a better cohesion for the global economy based on cooperation and interrelationship between states, resulting in better opportunities for joint actions in the next century that aim to peacefully resolve global problems that concern the welfare of international community.
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The legal system as a prerequisite of justice making is a landmark in the evolution of civilization in any democratic state. The moral and professional conduct of the justice makers is the essential and indispensable parameter for taking fair legal decisions in line with the current laws.
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Public order is a state of law and fact , which allows the company to achieve and maintain balance, based on the consensus necessary social optimal functioning of the assembly, in compliance with legal regulations in force, the consecration of defense and respect for fundamental rights and freedoms of citizens, public and private property and the other supreme values, to promote social progress and affirmation in a democratic society. Successful promotion of these values, in Our opinion, represents a new challenge at European level, but especially for Romania, according to how it is perceived, which require firm commitments by all treaties and increased coordination of actions taken by the national authorities of EU states.
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National security is one of the most important objectives of a state that assures its independence, sovereignty and protection of human and civil rights of its citizens. This duty is fulfilled by intelligence services in accordance with the legal provisions. In the current international context threats to national security are diversified. Terrorism represents one of the greatest threats of the 21st century to national security for any state. Its forms of manifestation are unpredictable and hard to anticipate. The question is if Romania’s intelligence services are capable of countering threats to national security. The existing conflicts outside Romania’s borders can pose a threat to national security. The current technological progress along with the use of internet has determined the authorities to redefine the strategies and techniques used to counter cybernetic threats. These strategies used must be in accordance with the legal provisions regarding human rights. The article is focused on analyzing the legal provisions regarding national security and the infringements of human rights that may occur in countering national security threats alongside with a comparison of technical surveillance measures used in criminal proceedings and national security affairs.
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