Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Author:
Kokkinaki Vasileia
Supervisors info:
Επίκουρος καθηγητής Αντρέας Τσουρουφλής, Τομέας Δημοσίου Δικαίου, Τμήμα Νομικής, Εθνικό και Καποδιστριακό Πανεπιστήμιο Αθηνών (ΕΚΠΑ)
Original Title:
Η χρήση παρανόμως κτηθέντων αποδεικτικών στοιχείων κατά τον φορολογικό έλεγχο
Translated title:
The use of unlawfully obtained evidence during tax auditing
Summary:
This paper discusses the possibility of using unlawfully acquired evidence during tax auditing in the light of their association with the fundamental rights and legal rights as enshrined in the Constitution and the ECHR. The first part of this paper examines the constitutional framework for the regulation of evidence of prohibitions with particular emphasis on the problematic provision of Article 19 (3) in conjunction with Articles 6 and 8 of the ECHR. Next, the issue in question is approached in the criminal proceedings on the basis of Articles 177 par. 2 of the CPC and 65 of Law 4356/2015, while explaining the concerns arising from the interpretation and application of the above articles and the evaluation of the solutions given through the case law of the national courts and the ECtHR. Then, in view of the inaction of theory and jurisprudence in the context of tax law, the more general values and principles governing the action of public administration are a useful tool in approaching this crucial issue, since they define the guidelines to be followed Audit Bodies of the Tax Administration. In conclusion, it should be concluded that each case should be judged ad hoc and, on the basis of the fundamental principle of proportionality and human value, it should be examined whether the harm which the taxpayer suffers from the use of evidence obtained unlawfully is greater than the public interest.
Main subject category:
Law and Legislation
Other subject categories:
Tax Law
Keywords:
unlawfully obtained, evidence, individual rights, Constitution, ECHR, tax audit, tax proceeding, criminal procedure, proportionality principle, ad hoc crisis, balance of interests, public interest
File:
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διπλωματικη.pdf
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File access is restricted only to the intranet of UoA.
