A jövedéki bűncselekmények 2012-ben
From the 1st of January 2012 there was a significant changing in the Hungarian Criminal Code which had preceded many debates. The most significant alteration were concerned the so - called tax crimes. First, four and after two statutory definitions were merged and created two new ones. Thanks to thi...
Elmentve itt :
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| Testületi szerző: | |
| Dokumentumtípus: | Könyv része |
| Megjelent: |
2013
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| Sorozat: | Szegedi Jogász Doktorandusz Konferenciák
3 Állam és jog - kodifikációs kihívások napjainkban 3 |
| Kulcsszavak: | Büntetőjog |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/71289 |
| Tartalmi kivonat: | From the 1st of January 2012 there was a significant changing in the Hungarian Criminal Code which had preceded many debates. The most significant alteration were concerned the so - called tax crimes. First, four and after two statutory definitions were merged and created two new ones. Thanks to this legislative process the previously existed undue economic advantage, violation of the Community’s financial interest, tax fraud, excise tax abuse, reset with excise goods were repealed and two others the financial fraud as an independent statutory definition and the financial fraud perpetrated product from receiving stolen goods as a separate component of a statutory definition entered into force. The study trying to analyse the circumstances of the changing with a detailed examination of the history of the above mentioned facts and concentrated not only the detailed analyse but also search the adequate answer for the applicability of the new excise regulations in the daily application of the criminal law. |
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| Terjedelem/Fizikai jellemzők: | 223-239 |
| ISBN: | 978-963-306-142-8 |
| ISSN: | 2063-3807 |