Results 1 to 10 of about 93,771 (145)

A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease
Krzysztof Czichy
doaj   +17 more sources

A CENTRAL VAT INVOICE REGISTER AND CHANGES IN PENAL AND FISCAL PENAL LAWS AS A WAY OF LIMITING THE PHENOMENON OF FICTITIOUS INVOICES [PDF]

PRACE NAUKOWE UNIWERSYTETU EKONOMICZNEGO WE WROCŁAWIU, 2018
Anna Ćwiąkała-Małys, Iwona Piotrowska   +1 more
openaire   +2 more sources

Cuestiones sobre principio de legalidad, ley penal en blanco y presunciones en el delito fiscal = Questions on the principle of legality, blanket criminal laws and presumptions in tax crimes

Revista de Derecho de la UNED (RDUNED), 2016
Héctor Iglesias Sevillano
openaire   +4 more sources

Asesores fiscales y defraudación tributaria: claves para entender su autoría y participación en el derecho penal español (Tax Advisors and Tax Fraud: Keys to Understanding their Authorship and Participation in Spanish Criminal Law)

SSRN Electronic Journal
Andrés Cevallos Altamirano
openaire   +2 more sources

Tax odysey-tax evasion wchich ends with penalty?

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is
Krzysztof, Raul Woźniak
doaj   +12 more sources

Przestępstwa skarbowe związane z uchylaniem się od opodatkowania

Studia i Materiały, 2022
Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law.
Karol Szymon Orzeszak
doaj   +1 more source

Article 199a of the Tax Ordinance Act in Polish Legal Regime

Financial Law Review, 2021
The regulatory function of Article 199a [Tax Ordinance Act, hereinafter: T.O.] is to supplement tax authoritiescompetences deriving from other regulations of evidence proceeding to establish the facts.
Krzysztof R. Woźniak
doaj   +1 more source

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
doaj   +1 more source

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

Tax odysey-tax evasion wchich ends with penalty? [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit.
Krzysztof, Raul Woźniak
doaj   +1 more source