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Face à crescente relevância dos Contabilistas Certificados e dos Revisores Oficiais de Contas no contexto fiscal, este estudo analisa a sua possível responsabilização penal, bem como a das pessoas coletivas no seio das quais atuam, especificamente no que
Ribeiro, Margarida Matias Nogueira
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Tax case law as a source of error of law in the context of criminal and fiscal penal liability
Doradztwo Podatkowe - Biuletyn Instytutu Studiów PodatkowychIn exceptional circumstances, an error of law (error iuris) may exempt or mitigate criminal or fiscal penal liability for a crime: if justified, it excludes guilt, while even an unjustified error can reduce the degree of guilt and the penalty. The paper concerns the error in tax law provisions when discussing the criminal law protection of tax ...
exaly +2 more sources
Odpowiedzialność karnoskarbowa za uporczywe niewpłacanie podatku i nieterminowe wpłacanie podatku
Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych, 2022Krystyna Ziółkowska
exaly
Nigeria: Penal liability for unlawful access to computers
Computer Law Review International, 2022exaly
Current aspects of penal surgical liability in Greece
Journal of Clinical Forensic and Legal Medicine, 2013Emmanouil Sakelliadis +1 more
exaly
Penal and civil liability of the medical expert witness in the Austrian legal system
Forensic Science International, 1999exaly
El Ministerio Fiscal como órgano y parte en el proceso penal con tribunal de jurados
Anales De La Universidad De Alicante Facultad De Derecho, 1983exaly