INKRIMINACIJA POSEBNE VRSTE GOLJUFIJE, STORJENE PRI OPRAVLJANJU GOSPODARSKE DEJAVNOSTI

• Main Author: Kovačič, Eva
• Other Authors: Dežman, Zlatan
• Format: Bachelor Thesis
• Language: Slovenian
• Published: E. Kovačič 2017
• Subjects: poslovna goljufija; goljufija; gospodarska kriminaliteta; kazenski postopek; predkazenski postopek; kazenski zakonik; zakon o kazenskem postopku; odgovornost pravnih oseb; preprečevanje in odkrivanje gospodarske kriminalitete.; commercial fraud; fraud; economic crime; criminal proceedings; pre-trial proceedings; the Criminal Code; the Criminal Procedure Act; the liability of legal persons; prevention and detection of economic crime; info:eu-repo/classification/udc/343.9(043.2); sami
• Online Access: https://dk.um.si/IzpisGradiva.php?id=62948; https://dk.um.si/Dokument.php?id=108128&dn=; http://www.cobiss.si/scripts/cobiss?command=DISPLAY&base=cobib&rid=5410859&fmt=11

Gospodarska kriminaliteta v Sloveniji predstavlja pereč problem. Škoda, ki je z njo povzročena, je ogromna. Pojavljajo se vedno nove in kompleksnejše oblike, kar močno otežuje odkrivanje in preprečevanje gospodarske kriminalitete. Zaradi slednjega se je v kazenski zakonodaji pojavila potreba po inkriminaciji specialne oblike goljufije, storjene pri opravljanju gospodarske dejavnosti. Glavni namen inkriminacije kaznivega dejanja poslovne goljufije je bil razcvet goljufivih poslovnih praks in spoznanje, da z obstoječim kaznivim dejanjem goljufije ni mogoče zajeti zakonskih znakov goljufivega namena po sami sklenitvi posla. Kar je pomenilo, da storilec ni deloval z goljufivim namenom in ga ni bilo mogoče inkriminirati. Poslovna goljufija je bila tako pomembna pridobitev, saj je zakonodajalec z določitvijo tega kaznivega dejanja omogočil goljufijo tudi v fazi izvajanja posla. Bistvo poslovne goljufije je, da nastopi med subjekti, ki opravljajo gospodarsko dejavnost. Zato na tem mestu večkrat govorimo tudi o odgovornosti pravne osebe, če je pridobila protipravno korist iz kaznivega dejanja in je bistveno prispevala k storitvi kaznivega dejanja, ki ga je storila fizična oseba. Razlaga kaznivega dejanja poslovne goljufije predstavlja osrednjo tematiko diplomskega dela. Ker kaznivo dejanje poslovne goljufije spada med najpogostejša kazniva dejanja gospodarske kriminalitete, je v prvem poglavju diplomskega dela predstavljena tudi gospodarska kriminaliteta. Z omenjeno problematiko se ukvarja veliko institucij, saj je preprečevanje in odkrivanje tovrstnih kaznivih dejanj osrednjega pomena. Pomembno je, da se dosledno sledi zakonodaji in da se kazenski postopek izvede dosledno in čim hitreje, zato je zadnji del diplomskega dela posvečen samemu poteku kazenskega postopka in opisu vseh njegovih faz. Konec diplomskega dela je opremljen s primerom poslovne goljufije. Prikazan je primer kaznivega dejanja iz prakse. Economic crime in Slovenia represents a pressing problem. The damage caused by economic crime is huge. It always appears in new and more complex forms, which greatly complicates the detection and prevention of economic crime. Because of the latter the criminal law needs to establish special forms of fraud committed in the course of economic activities. The main purpose of incrimination the offense of business fraud is flourishing fraudulent business practices, and recognition that the existing offenses of fraud can not be covered by legal characters as fraudulent intent, after the actual conclusion of business. Which means that the offender has not been acted with fraudulent intent, and it was impossible to incriminate them. It is important to set commercial fraud by the legislature, since the establishment of this crime enables fraud in the implementation phase of business. The essence of business fraud is, that occurs between the entities engaged in economic activities. Regarding this topic there are a lot of discussions about responsibility of legal persons if it is obtained improperly benefit from the offense and has significantly contributed to the offense committed by nonlegal person. The main topic of thesis represents an interpretation about the offense of business fraud. Among other topics the economic crime is described in the first chapter of the thesis since the offense of business fraud is one of the most common economic crime offenses. Many institutions are dealing with these issues since as the prevention and detection of such crimes is crucial. The last part of thesis is dedicated to the progress and the description of all phases of the criminal proceedings because it is important to strictly follow the law and that the criminal proceedings are conducted consistently and as quickly as possible. At the end of thesis the practical example of business fraud is shown. It represents a case of crime in practice.