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Tytuł: Juridical Institute of “Fiscal Repentant”
Autorzy: Bartes, Richard
Słowa kluczowe: fiscal repentant
tax law
tax evasions
tax amnesty
Data wydania: 2018
Data dodania: 29-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 781-791
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The contribution deals with the French juridical institute of “fiscal repentant” in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The contribution is conceived interdisciplinary, it deals with issues of the French financial criminal law, as a part of the section of the French public finances. The contribution does not forget to mention one of the most infamous cases related to international tax evasions, so-called Panama Papers and the role of the presented French juridical institute of “fiscal repentant” in this case. Finally, the contribution contains a comparison between the French juridical institute of “fiscal repentant” and the juridical institute of effective penitence under the Czech penal code. The aim of the contribution is to confi rm or disprove the hypothesis that the French juridical institute of “fiscal repentant” could be implemented into the Czech legal system. The analytical, comparative, as well as descriptive methods, were used in this paper, too.
Afiliacja: Masaryk University
Nota biograficzna: Ph.D. student of Financial Law, the Department of Financial Law and National Economy, Faculty of Law, Masaryk University, the Czech Republic. The Author specializes in the branch of French conception of public finance, or rather in the French public finance school which he compares to the Czech model of public finance. He is a member of the board of directors of the Alliance française in Brno.
E-mail: 391896@mail.muni.cz
URI: http://hdl.handle.net/11320/6978
DOI: 10.15290/oolscprepi.2018.58
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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