Results 1 to 10 of about 304 (138)

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
doaj   +3 more sources

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]

Probacja
The 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
exaly   +4 more sources

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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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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Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law

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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Problemas de los delitos contra la Hacienda Pública. En particular, la responsabilidad penal del asesor fiscal = Problems of the criminal offences of tax evasion. In particular, the criminal liability of the tax adviser [PDF]

, 2019
567 p. Esta tesis doctoral pretende aclarar el tratamiento penal que merece la conducta del asesor fiscal que interviene en la comisión de un delito de defraudación tributaria del art. 305 Código Penal, tanto en calidad de representante del obligado tributario (persona física o persona jurídica) como cuando participa en el hecho inmediato de éste o de ...
Torres Cadavid, Natalia
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PENAL FISCAL LIABILITY FOR VIOLATING THE CONDITIONS OF TEMPORARY ADMISSION PROCEDURE

PrzeglĄd Policyjny, 2019
Fiscal crimes and violations are in principle of a blanket character, and their specifi c characteristics are linked to the content of many provisions of the fi nance act, which complement the statutory features of offences under the Polish Penal Fiscal Code. This situation takes place in the case of offences under Art.
Grzegorz Skowronek
exaly   +2 more sources

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
doaj   +1 more source

Fiscal Penal Liability for Irregularities in the Area of Transfer Pricing

Annales Universitatis Mariae Curie-Skłodowska, sectio G (Ius)
The aim of the article is to analyze issues related to fiscal penal liability for inspections in the area of transfer pricing in order to obtain an answer to the question regarding the practical documentation of transfer pricing in the context of securing the interests of the State Treasury in the light of criminal fiscal inspections.
openaire   +1 more source