Administratīvās atbildības piemērošana juridiskajām personām.
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Latvijas Universitāte
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Abstract
Pētnieciskajā darbā autors pēta pašreizējā normatīvā regulējuma problemātiku saistībā ar administratīvās atbildības piemērošanu juridiskajām personām. Autors izvērtē arī „Administratīvo pārkāpumu procesa likuma” likumprojektu un ar to rastos risinājumus aktuālām problēmām, kā arī piedāvājis savus risinājumus konstatētajām problēmām. Darbā, galvenokārt, uzmanība pievērsta problēmām, kuras autors saskata attiecībā uz kapitālsabiedrību darbību un to administratīvo sodīšanu. Autors pastiprināti pievērš uzmanību problēmsituācijām, kurās uzņēmumu izdarītie administratīvie pārkāpumi tiek piekopti kā negodprātīga uzņēmumu darbības politika, savukārt administratīvie sodi tiek paredzēti kā uzņēmuma izdevumi.
Atslēgas vārdi: Administratīvie pārkāpumi, juridiskās personas, administratīvais sods, soda efektivitāte.
In the research the Author examines the current regulation problem-issues related to administrative liability for legal persons. The Author evaluates the " Administrative Penalty Procedure Law" project and the solutions to the current problems as well as offering his own solutions to the problems identified. Paper is focused on the problems that the Author sees as the most important regarding to enterprises’ action and administrative punishment. The Author focuses on situations where administrative offenses are being practiced by the dishonest business operations policy, but administrative penalties are provided as a business expense. Keywords: administrative violations, legal persons, administrative fines, penalties efficiency.
In the research the Author examines the current regulation problem-issues related to administrative liability for legal persons. The Author evaluates the " Administrative Penalty Procedure Law" project and the solutions to the current problems as well as offering his own solutions to the problems identified. Paper is focused on the problems that the Author sees as the most important regarding to enterprises’ action and administrative punishment. The Author focuses on situations where administrative offenses are being practiced by the dishonest business operations policy, but administrative penalties are provided as a business expense. Keywords: administrative violations, legal persons, administrative fines, penalties efficiency.