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Tytuł: Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing
Autorzy: Kyncl, Libor
Słowa kluczowe: Surveillance Systems
Evidence
Anti-Tax Fraud
Anti- Money Laundering
AML
Counter-Terrorism Financing
Criminal Procedure Code
Data wydania: 2017
Data dodania: 18-cze-2018
Wydawca: The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok
Źródło: Annual Center Review, nr 10, 2017, s. 31-36
Abstrakt: The goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal acts.
Afiliacja: Mendel University in Brno, the Czech Republic
Nota biograficzna: Assistant Professor for Financial Law and Economics, Department of Law and Social Sciences, Mendel University in Brno, the Czech Republic and Junior Associate in Attorney-in-Law Office of Mgr. Jiří Slováček, Prague. The author specializes in economics for lawyers, financial market law and non-fiscal part of financial law, public expenditures law and law of e-Finance. He is the author and co-author of several books and reviewed articles in law journals, he has also extensively published and presented presentations on conferences since 2007. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Website: www.kyncl.net.
E-mail: libor.kyncl@mendelu.cz
URI: http://hdl.handle.net/11320/6699
DOI: 10.15290/acr.2017.10.07
ISSN: 1899-5942
Typ Dokumentu: Article
Występuje w kolekcji(ach):Annual Center Review, 2017, nr 10

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