A jövedéki bűncselekmények 2012-ben

Szilágyi, Roland: A jövedéki bűncselekmények 2012-ben. In: Állam és jog - kodifikációs kihívások napjainkban, (3). pp. 223-239. (2013)

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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advantage, violation of the Community’s financial interest, tax fraud, excise tax abuse, reset with excise goods were repealed and two others the financial fraud as an independent statutory definition and the financial fraud perpetrated product from receiving stolen goods as a separate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: Book Section
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
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
05. Social sciences > 05.05. Law > 05.05.01. Law, criminology, penology
Date Deposited: 2021. Jan. 08. 12:07
Last Modified: 2021. Jan. 08. 12:07
URI: http://acta.bibl.u-szeged.hu/id/eprint/71289

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