FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE) [PDF]
ProbacjaThe article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime.
Michał Błoński
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
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Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Dimić Suzana
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Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
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Financial Law Review, 2022 The subject of the article is to discuss the premise for the suspension of the limitation period for a tax liability, concerning the initiation of proceedings in the case of a tax offense, about which
Tomasz Gwóźdź, Dominik Kołodziej
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Penal fiscal liability of bailiff as the VAT payer
Prawo Budżetowe Państwa i Samorządu, 2016 This paper discusses the range and essence of penal fiscal liability court bailiff. The bailiffs being the VAT payers are required to calculate, collect and pay VAT on amount received from the sale of property in execution mode.
Fabian Nalikowski
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Guidelines for cadaver dissection in education and research of clinical medicine (The Japan Surgical Society and The Japanese Association of Anatomists). [PDF]
Anat Sci Int, 2022 Shichinohe T +22 more
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Voodoo Liability: Joint Enterprise Prosecution as an Aspect of Intensified Criminalisation
Oñati Socio-Legal Series, 2016 Following the collapse of a number of 'gang-related' prosecutions in England and Wales from the late 1990s, the police and Crown Prosecution Service revived a practice of 'joint enterprise' prosecution.
Peter A Squires
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Studia Universitatis Moldaviae: Stiinte Sociale, 2018 În prezentul articol ne propunem ca scop aprofundarea și soluţionarea dilemelor privind antrenarea diferitelor forme ale răspunderii juridice pentru fapta de încălcare a legislației privind achizițiile publice.
Cristina CHIHAI
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