Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής,Επίκουρος Καθηγητής, Νομικής, ΕΚΠΑ
Original Title:
ΟΙ ΠΑΡΑΒΑΣΕΙΣ ΦΟΡΟΔΙΑΦΥΓΗΣ ΥΠΟ ΤΟ ΙΣΧΥΟΝ ΚΑΘΕΣΤΩΣ ΤΟΥ Ν. 4174/2013 ΚΑΙ ΤΟ ΠΡΟΪΣΧΥΣΑΝ ΚΑΘΕΣΤΩΣ
Translated title:
The provisions of tax evasion under the current regime of Law 4174/2013 and the previous one
Summary:
The main subject of study in this master thesis is the route that was followed by the tax legislator from the time of establishment of the first penalty system up today concerning the fight against tax evasion. Through the inventory and the commentary of the set of regulations of Law 2523/1997- the first law that established a codified set of rules- until the Law 4174/2013, are going to be underlined all the weak points of the Law 2523/1997, which the Council of State and the European courts dealed with, viewed from the scope both of operating effectiveness and of constitutional aspect and respect of constitutional rights. Furtheromore, it is going to be underlined how the aforementioned weak points achieved to influence the legislator in order to rationalize the penalty system for the counteract the tax evasion. The legislator, taking into account the provisions of Law 4174/2013, it seems that all the weak points of the Law 4174/2013 was deeply realized and proceeded to the whole movement of main focus to the penal sanctions and to the criminalization of the tax evasion. The new law was considered a successful attempt in general terms, apart form some “black spots”, which concern some time limits to the entry into force of new provisions. If the thing that lead to failure the last system was the undermining of constitutional principles and rights, in that case, in order for us to hope for a better future, the new law in should leave aside any “black spot” and fulfill its social and legal duties.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
tax evasion, tax procedure code, principle of proportionality, ne bis in idem, in dubio pro reo, penal sanctions