Ultima actualizare:
octombrie 8, 2023
Autor: Zoran PAVLOVIC, Danijela GLUSAC
Publicat în: Journal Of Eastern European Criminal Law no. 2/2014
Revistă disponibilă: aici.…
[vezi tot]Autor: Gyula STOTZ
Publicat în: Journal Of Eastern European Criminal Law no. 2/2016
Revistă disponibilă: aici.
Abstract: The corruption of the tax authority from the practice of large taxation. I described the specific tax authority corruption that is inseparable from the successful budgetary fraud patterns, on the basis of realised risks and true corruption cases. As long as based on the underlying principle of legal equality, legal aid and supportive expertise can be bought, we do not feel the effect of corruption. As in this system the social contract is secretly overruled and superiorly damaged by personal interest, even disguised as group interest, all [vezi tot]
Autor: Edit SZENTPÁLI
Publicat în: Journal Of Eastern European Criminal Law no. 2/2019
Revistă disponibilă: aici.
Abstract: The pursuit of acceleration of legal proceedings in the Hungarian procedural law has been observable for long. In the past decades several European countries have implemented new laws to reduce the time required by litigations. In the Hungarian procedural law, preparatory meeting introduced by Act XC 2017 is intended to fulfil the economy goals in court proceedings. To achieve the targets the court, the prosecution and the defence should be able to interpret and put the law in practice in a consistent way. During both the negotiation [vezi tot]
Autor: Csaba SZILOVICS
Publicat în: Journal Of Eastern European Criminal Law no. 1/2019
Revistă disponibilă: aici.
Abstract: These days, the Hungarian Government has established new tools in the fight against the tax fraud, and tax avoidance. These new appliances mostly use the digital world elements, like Online cash register, Electronic Public Road Trade Control System (EKÁER), digital billing system and HU-GO network system. Therefore, in the last few years the Hungarian central budgeting proceeds dynamically increased, and strongly reduced the moonlight economy. This essay introduces some aspects of this process.
Keywords: tax fraud; tax administration; digital government; VAT; central budgeting; transport; billing; HU-GO; EKÁER.…
[vezi tot]Autor: Ioan LAZĂR
Publicat în: Revista Universul Juridic nr. 11/2016
Disponibil online: aici.
Abstract: Today fighting tax evasion became part of our daily reallity. In this context we are witnessing a real fight against the tax evasion phenomenon where the main actors are the tax authorites beside the prosection. Unfortunately, this process has its collateral victims frequently.
In the case presented bellow one of the administrators (only one!) of the nearly two houndred companies which have conducted aquisitions of goods from unknowned persons was accused of comitting the offense regulated at par. 1(c) of art. 9 of the Law no. 241/2005. No evidence gathered [vezi tot]
Autor: Nikolina GRBIĆ PAVLOVIĆ, Goran GAJIĆ GOJKO PAVLOVIĆ
Publicat în: Journal Of Eastern European Criminal Law no. 2/2018
Revistă disponibilă: aici.
Abstract: Tax evasion and other prescribed fees constitute a harmful, illegal and dangerous activity of the individuals and groups that undermine the basic fiscal interests of the society. In addition, tax evasion directly affects many state functions and therefore all contemporary states impose very strict sanctions to natural and legal persons who are the perpetrators of tax-related offences. By having strict sanctions for tax-related offences prescribed, one aims to provide a lawful and efficient criminal liability of the tax-related offenders on one hand, [vezi tot]
Autor: Dina BAJRAKTAREVIĆ PAJEĆI, Muamer KAVAZOVIĆ, Marija LUČIĆ-ĆATIĆ
Publicat în: Journal Of Eastern European Criminal Law no. 1/2019
Revistă disponibilă: aici.
Abstract: With entry into force of new criminal legislation in 2003 the legal concept of liability of legal persons for criminal offences was introduced into the criminal law of Bosnia and Herzegovina (B&H). However, the general scientific indifference to this issue reflected in limited literary fund and the scarcity, disorganization and inaccessibility of relevant case law in different circuits of B&H’s criminal justice system well as absence or unavailability of relevant statistical data have created difficult environment for scientific [vezi tot]
Autor: Valentin TRIF
Publicat în: Revista Pro Lege nr. 3-4/2015
Disponibil online: aici.
Rezumat: Evaziunea fiscală se poate defini ca fiind totalitatea procedeelor licite sau ilicite prin care cei interesați sustrag în total sau în parte materia lor impozabilă obligațiilor stabilite prin legile fiscale
Cuvinte-cheie: evaziune fiscală; fraudă fiscală; infracțiune.
Titlul lucrării în engleză: Differences between legal tax evasion (tax avoidance) and tax evasion incriminated as offence
Abstract: The tax payer is not obliged to follow the spirit or the purpose standing at the basis of the Fiscal Code, but only the point of law. Usually, the tax evasion contains special activities with the unique purpose of [vezi tot]
Autor: RADU-BOGDAN CĂLIN
Publicat în: Challenges of the knowledge society (CKS) 2021
Articol disponibil online: aici.
Abstract: Although tax evasion has been incriminated as a crime in Romania for almost 100 years, in the doctrine and judicial practice there are still presented contradictory points of view regarding the requirement result as constituent element of crime. The present study aims to carry out an in-depth analysis that provides an answer to the question of whether the crime of tax evasion require a material result or only a state of danger. The study is divided into three sections, starts with [vezi tot]
Autor: Conf. univ. dr. Adrian Fanu-Moca
Publicat în: Analele Universității de Vest din Timișoara – seria Drept nr. 1/2021
Disponibil online: aici.
Rezumat: Acest studiu analizează noile reglementări ale art. 10 din Legea nr. 241/2005, în forma modificată prin Legea nr. 55/2021, prin care s-au instituit o cauză de aplicare a amenzii, obligatorie sau facultativă, în funcţie de cuantumul prejudiciului reparat şi, respectiv, o cauză specială de nepedepsire în cazul plăţii integrale a prejudiciului, majorat cu 20%, la care se adaugă creanţele fiscale accesorii.
Cuvinte-cheie: evaziune fiscală, fraudă fiscală, amendă, prejudiciu, creanţe fiscale
accesorii.
The causes of the application of the penalty of [vezi tot]
