Juridical Institute of “Fiscal Repentant”

Abstract

The contribution deals with the French juridical institute of “fiscal repentant” in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The contribution is conceived interdisciplinary, it deals with issues of the French financial criminal law, as a part of the section of the French public finances. The contribution does not forget to mention one of the most infamous cases related to international tax evasions, so-called Panama Papers and the role of the presented French juridical institute of “fiscal repentant” in this case. Finally, the contribution contains a comparison between the French juridical institute of “fiscal repentant” and the juridical institute of effective penitence under the Czech penal code. The aim of the contribution is to confi rm or disprove the hypothesis that the French juridical institute of “fiscal repentant” could be implemented into the Czech legal system. The analytical, comparative, as well as descriptive methods, were used in this paper, too.