Το έγκλημα της φοροδιαφυγής για πλαστά, εικονικά ή νοθευμένα φορολογικά στοιχεία και για μη εφαρμογή διατάξεων του ΚΒΣ : άρθρον 19 Ν 2523/1997
Οικονομοπούλου, Αδαμαντία Ι.
Παπανεοφύτου, Αγάπιος Αν
Φοροδιαφυγή -- Ελλάδα Tax evasion -- Greece
Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών
Tax infringement, which is placed among the area of economic criminal lawhas received enormous dimensions in Greece today, as proved by the annual reportsof the Special Audit Office ( renamed as Body for the Prosecution of Economic Crimeby law 3842/2010) and has bred the loss of revenue for the Greek state. Law2523/1997 has been characterized as a “tax crime” law and constitutes the maininstrument for tackling tax fraud.Article 19 of this law refers to the offence of tax fraud regarding false, factitious, andfalsified tax records, as well as for the non-applicability of the rules of the Code ofBooks and Records. The vested interest that is protected by the legislator (in thisarticle) is Greece’s public fortune. The perpetrator - any natural or juridical person -is punished regardless of whether he/it avoided or not to pay the tax.This assessment refers to the criminal hypostasis of tax-forgery on the abovementionedarticle, as a way to commit fraud, in a broad sense. (In this assessment)thereasons are cited as to the use of factitious tax data , the methodology of theirissuance, the objective substance of the crime- where on one hand emphasis is givenin the meaning of “false” “factitious”, and “falsified” tax data and on the other handin the meaning of “issuance”, “acceptance” and “adulteration”of data- and further on,reference is made on the subjective substance of the (tax) crime .The crime which is described in article 19 of the law 2523/1997 shall apply, and notthe specific provisions of the Criminal Code, because of the principle of speciality(apparent afflux), provided that the behavior of the perpetrator aims exclusively intax evasion, by harming or imperiling exclusively tax claims of the State.The perpetrators of the crime held responsible, regarding the juridical persons, are thecommandors (legal representatives) of the juridical persons and the accounting officeris punished as a direct collaborator . The imposition of criminal sanctions requires thecrime of deceit of any degree to occur, whilst the imposition of administrativesanctions requires the proof of negligence. The criminal proceedings are exercisedimmediately.The complaint report of the Head of the Internal Revenue Service constitutes aprerequisite in the exercise of the criminal prosecution. The prescription, whichconstitutes a reason for the deletion of the punishable action, according to law2523/1997 as amended by law 2954/2001, begins from the moment that the revenue16authority confirms that a crime has been committed, namely from the date when therelevant findings of the fiscal report is being attested by the head of the statutoryauthority who held the report.Followingly, .a comparison is made between the former and current legislativeregime on the issue of prescription. In continuity, the new tax law (3842/2010) thatwas voted in April 2010 aiming at the restoration of tax justice and the confrontationof tax evasion is discussed, in addition with the basic changes which it involves. Inconlusion the author offers suggestions and personal estimations for tackling taxfraud.
Διπλωματική εργασία - Πάντειο Πανεπιστήμιο. Γενικό Τμήμα Δικαίου, ΠΜΣ "Δίκαιο και Ευρωπαϊκή Ενοποίηση", κατεύθυνση Ποινικό Δίκαιο και Θεωρία του Δκαίου, 2010