Unit:
Κατεύθυνση Ποινικό Δίκαιο και Ποινική ΔικονομίαLibrary of the School of Law
Author:
Kourtidou Paraskevi
Supervisors info:
Αριστομένης Τζαννετής, Επίκουρος Καθηγητής Νομικής Σχολής του Εθνικού και Καποδιστριακού Πανεπιστημίου Αθηνών
Original Title:
Η ποινική αντιμετώπιση του αδικήματος της μη καταβολής επιρριπτόμενων φόρων
Translated title:
The criminal law approach regarding the offense of non-payment of taxes due.
Summary:
During the past decades the “tax evasion” phenomenon has been a significant concern for the Greek government while trying to establish the financial policy since it is the main cause of loss of state revenue. Therefore, the law-makers have constituted over the years several penalties for the offenders. However, the imposition of these severe penalties for the above-mentioned behaviors that are followed with administrative penalization does not necessarily lead to the direct and effective results regarding the elimination of the “tax evasion” phenomenon. It should be mentioned at this point that, nowadays, the impact of the latter phenomenon is more serious than ever. Hence, both legal science and practice have been engaged with the issue of tax offenses. Legal science has shown constant efforts to identify the dogmatic contradictions that arise from the introduction of the penalization of these offenses. At the same time, the latter has been trying to indicate to both the legislator and the to the adjuster of law enforcement the way to eradicate these offenses. In this essay we will focus our analysis on the criminal approach of the tax evasion offense and precisely of VAT and taxes due or withheld, as it is currently stated in Article 66 (1) (b) of Law 4174/2013 (Code of Tax Procedure) and was established by Article 8 of Law 4337/2015. More specifically, we will analyze the issues of the nature of the offense and the specific elements that need to exist in order to establish it. At the same time we will try to highlight the issues that occur by its implementation in practice regarding the offenses of non-payment of debts to the government (Article 25 of Law 1882/1990) and the laundering of proceeds of criminal activity (Law 3691 / 2008).
Main subject category:
Law and Legislation
Other subject categories:
Criminal Procedure
Keywords:
tax evasion, money laundering, tax, debt, penalization
