Проблеми при съпоставяне на престъплението по чл. 255, ал. 1 предл. второ във вр. с т. 2 от НК с престъплението по чл. 313, ал. 2 от НК и смисъла от тяхното съвместно съществуване
Problems arising at the comparison of the crime under art. 225, par. 1, second proposition, with the crime under art. 313, par. 2 of the Criminal Code and the reason of the their simultaneous existence
Subject(s): Law, Constitution, Jurisprudence, Constitutional Law, Civil Law, Human Rights and Humanitarian Law, Canon Law / Church Law, Philosophy of Law, Sociology of Law
Published by: Великотърновски университет „Св. св. Кирил и Методий”
Keywords: Tax Crimes; Large-Scale Tax Evasion.
Summary/Abstract: The article analyses the differences between the crime under art. 225, par. 1, second proposition, with the crime under art. 313, par. 2 of the Criminal Code (CC). Both crimes are compared by their direct object of crime and their objective characteristics. The article also contains analysis of the limited case law on the matter. On this basis the author justifies the thesis that the actual tax crime under art. 225, par. 1, first and second proposition of the CC encompasses the specific document crime under art. 313, par. 2 of the CC. According to him, this indicates the necessity of abolition of the crime under art. 313, par. 2 of the CC and unification of the legal regime of tax evasion which should be placed in the Crimes against the financial, tax and insurance systems section of the Criminal Code.
- Issue Year: 5/2012
- Issue No: 2
- Page Range: 21-24
- Page Count: 3
- Language: Bulgarian