Το έγκλημα της φοροδιαφυγής για πλαστά,εικονικά ή νοθευμένα φορολογικά στοιχεία και για μη εφαρμογή διατάξεων του ΚΒΣ
Κύρια Υπευθυνότητα:
Οικονομοπούλου, Αδαμαντία Ιωανν.
Επιβλέπων:
Παπανεοφύτου, Αγάπιος Αν.
Θέματα:
Φοροδιαφυγή Tax evasion Φορολογική απαλλαγή -- Δίκαιο και νομοθεσία -- Ελλάδα Tax exemption -- Law and legislation -- Greece
Ημερομηνία Έκδοσης:
2010
Εκδότης:
Πάντειο Πανεπιστήμιο Κοινωνικών και Πολιτικών Επιστημών
Abstract:
Tax infringement, which is placed among the area of economic criminal law has received enormous dimensions in Greece today, as proved by the annual reports of the Special Audit Office ( renamed as Body for the Prosecution of Economic Crime by law 3842/2010) and has bred the loss of revenue for the Greek state. Law 2523/1997 has been characterized as a “tax crime” law and constitutes the main instrument for tackling tax fraud.
Article 19 of this law refers to the offence of tax fraud regarding false, factitious, and falsified tax records, as well as for the non-applicability of the rules of the Code of Books and Records. The vested interest that is protected by the legislator (in this article) 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 above-mentioned article, as a way to commit fraud, in a broad sense. (In this assessment)the reasons are cited as to the use of factitious tax data , the methodology of their issuance, the objective substance of the crime- where on one hand emphasis is given in the meaning of “false” “factitious”, and “falsified” tax data and on the other hand in 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 not the specific provisions of the Criminal Code, because of the principle of speciality (apparent afflux), provided that the behavior of the perpetrator aims exclusively in tax evasion, by harming or imperiling exclusively tax claims of the State.
The perpetrators of the crime held responsible, regarding the juridical persons, are the commandors (legal representatives) of the juridical persons and the accounting officer is punished as a direct collaborator . The imposition of criminal sanctions requires the crime of deceit of any degree to occur, whilst the imposition of administrative sanctions requires the proof of negligence. The criminal proceedings are exercised immediately.
The complaint report of the Head of the Internal Revenue Service constitutes a prerequisite in the exercise of the criminal prosecution. The prescription, which constitutes a reason for the deletion of the punishable action, according to law 2523/1997 as amended by law 2954/2001, begins from the moment that the revenue authority confirms that a crime has been committed, namely from the date when the relevant findings of the fiscal report is being attested by the head of the statutory authority who held the report.
Followingly, .a comparison is made between the former and current legislative regime on the issue of prescription. In continuity, the new tax law (3842/2010) that was voted in April 2010 aiming at the restoration of tax justice and the confrontation of tax evasion is discussed, in addition with the basic changes which it involves. In conlusion the author offers suggestions and personal estimations for tackling tax fraud.
Περιγραφή:
Βιβλιογραφία: σ. 202-206
Περιγραφή:
Η βιβλιοθήκη διαθέτει αντίτυπο σε έντυπη μορφή
Περιγραφή:
Διπλωματική εργασία - Πάντειο Πανεπιστήμιο. Γενικό Τμήμα Δικαίου, ΠΜΣ "Δίκαιο και Ευρωπαϊκή Ενοποίηση", κατεύθυνση Ιδιωτικό Δίκαιο, 2011
