Ревизионният акт като източник на информация за престъпленията по чл. 255, чл. 255А и чл. 256 от Наказателния кодекс
Inspection Sertificate as a Source of Information for Crimes under Article 255, Article 255A and Article 256 of the Penal Code
Author(s): Daniela StoyanovaSubject(s): Law, Constitution, Jurisprudence, Constitutional Law, Criminal Law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: Penal Code; Criminal Proceedings Code; crime; inspection certificate; Constitutional Court
Summary/Abstract: This article consists of analysis of the practice of incorporating inspection certificates of the revenue authorities into the documented evidence in criminal cases with subject – crimes against the tax system, as well as the analysis of their role as a source of information in relation to those crimes. The emphasis is put on the changes in Article 127 of the Criminal Proceedings Code, with which those certificates have been accepted as means of evidence.
Journal: Studia Iuris
- Issue Year: 2019
- Issue No: 2
- Page Range: 96-111
- Page Count: 16
- Language: Bulgarian