Szilágyi Roland: A jövedéki bűncselekmények 2012-ben.
Preview |
Cikk, tanulmány, mű
szegedi_jogasz_doktorandusz_konf_003_223-239.pdf Download (3MB) | Preview |
Abstract
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advantage, violation of the Community’s financial interest, tax fraud, excise tax abuse, reset with excise goods were repealed and two others the financial fraud as an independent statutory definition and the financial fraud perpetrated product from receiving stolen goods as a separate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.
| Item Type: | Conference or Workshop Item |
|---|---|
| Other title: | Modification of the excise statutory definitions |
| Journal or Publication Title: | Állam és jog - kodifikációs kihívások napjainkban |
| Date: | 2013 |
| Volume: | 3 |
| ISSN: | 2063-3807 |
| ISBN: | 978-963-306-142-8 |
| Page Range: | pp. 223-239 |
| Series Name: | Szegedi Jogász Doktorandusz Konferenciák |
| Language: | Hungarian, English |
| Event Title: | Állam és jog - kodifikációs kihívások napjainkban (2012) (Szeged) |
| Related URLs: | http://acta.bibl.u-szeged.hu/71179/ |
| Uncontrolled Keywords: | Büntetőjog |
| Additional Information: | Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven |
| Subjects: | 05. Social sciences 05. Social sciences > 05.05. Law |
| Date Deposited: | 2021. Jan. 08. 12:07 |
| Last Modified: | 2023. Dec. 05. 11:25 |
| URI: | http://acta.bibl.u-szeged.hu/id/eprint/71289 |
Actions (login required)
 |
View Item |
