The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts [PDF]
NBP: Nauka, bezbednost, policija, 2020 In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation ...
Matić-Bošković Marina, Kostić Jelena
doaj
The civilizing process in London’s Old Bailey [PDF]
, 2014 The jury trial is a critical point where the state and its citizens come together to define the limits of acceptable behavior. Here we present a large-scale quantitative analysis of trial transcripts from the Old Bailey that reveal a major transition in ...
DeDeo, Simon +2 more
core +1 more source
Strategic Management Journal, EarlyView.Abstract Research Summary We study an important, but largely overlooked, non‐market strategy used by firms in the enforcement stage of policy: “snitching,” that is, providing intelligence about potential violations of their rivals in an attempt to persuade regulators to fine them.
Benjamin Barber IV +2 more
wiley +1 more source
Tax Evasion in Sales Cuts Registered by Electronic Cash Register
Communications, 2015 Tax evasion is a persistent problem of public finances. Sales cuts registered by electronic cash register (hereinafter referred to as "ECR") is part of tax evasion.
Maria Durisova +2 more
doaj +1 more source
Overview of the continuously expanding EU acquis in the area of criminal law, part 2: approximation of criminal law, 'operational' powers for Europol, Eurojust and 'mutual recognition' [PDF]
, 2000 C
Vermeulen, Gert
core +1 more source
Types of Struggles in Disrupted Interaction: A Case of Hard‐of‐Hearing Employees
Symbolic Interaction, EarlyView.Everyone experiences disrupted interactions in their everyday life. However, research indicates that people with functional impairments are particularly exposed to patterns of interactional inequality at work. Despite this, little is known about the specific disrupted interactions in everyday life and the various types of interactional struggles this ...
Ida Friis Thing
wiley +1 more source
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 The academic literature and the case-law are concerned with the relationship between the tax evasion offence and the money laundering offence, when the money laundered come from the first offence.
Mihai Adrian HOTCA
doaj
PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION
Administrative law and process, 2020 In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of ...
openaire +2 more sources
Feature Article: ELT Materials
TESOL Quarterly, EarlyView.Abstract After providing a working definition of ELT materials that encompasses both commercial and noncommercial instructional resources, I differentiate between studies of materials content, consumption, and production, reviewing notable studies of each type, most of which have appeared in the pages of TQ.
Nigel Harwood
wiley +1 more source
Tax offenses in legislation Federal Republic of Germany [PDF]
Strani pravni život, 2020 Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
doaj