Žiadne produkty
DOI: https://doi.org/10.33542/SIC2019-1-07
Autor: Sántha Ferenc
Rok vydania: 2019
Vydavateľ: Univerzita Pavla Jozefa Šafárika v Košiciach, Právnická fakutla
Dostupné od: 22.3.2019
URL článku: http://sic.pravo.upjs.sk/ecasopis/72019-1/7_santha_the_definition_of_criminal_organization.pdf
Abstrakt: Tax fraud – or more precisely – budget fraud is the most frequent type of crimes associated with the economic activity in Hungary. Criminal organization is one of the so-called joint perpetrations, in addition to the criminal conspiracy and group perpetration. Since over the past years, there are several budget fraud cases when the crimes were committed in a criminal organization, this paper outlines the characteristics of the crime of budget fraud and the definition and statutory elements of the criminal organization, and also shows the relationship between these legal instruments. Finally, I would like to shortly introduce a specific budget fraud case when the crime was committed in a criminal organization.
Kľúčové slová: crime of budget fraud, tax-fraud, criminal organization, economic crimes, crimes associated with the economic activity
Názov časopisu: ISSN: Ročník: Ćíslo: | STUDIA IURIDICA Casoviensia 1339-3995 7.2019 1 |