Данъчните престъпления по чл. 255–255а и чл. 256 от Наказателния кодекс – някои проблеми на съдебната практика
Tax Crimes under Art. Art. 255–255а and Art. 256 of the Criminal Code – Some Problems of Jurisprudence

Summary/Abstract: The article analyses and suggests solutions to a number of issues which currently act as an obstacle to the formation of consistent jurisprudence on tax crime (Art. 255–255а and Art. 256 of the Criminal Code). Problems, identified via detailed research of case law and legislation,concern the values affected by these crimes; the tax-crime perpetrator; the criminal assets; the criminal act; the methods of its perpetration; the relation between different forms of tax crimes and between each of them and forms of fraud, document crimes and money laundering. Positive and negative judicial approaches have been critically analysed and certain solutions to these problems have been suggested.

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