За данъчните престъпления, чиито състави се характеризират с избягване плащането на данъци
On the tax offences related to avoiding paying taxes

Summary/Abstract: The article deals with the general characteristics of the tax relations regulation in the Criminal Code. It is pointed out that the regulation is not systematized enough. Tax of- fences are regulated in the special part of the Criminal Code, a fact that hinders the differentiation of legal liability and leads to misinterpretations and difficulties in implementing the related provisions.Tax offences form two main groups depending on whether the tax payment avoidance is regulated or not as a feature of corpus delicti (as a result of the act or a doer's aim). The article covers the offences of the first group — submitting a tax declaration with incorrect information or not submitting a tax declaration (Art. 255, 257), accounting and the use of documents with incorrect information (Art. 256, 257), the setting-up of a legal entity with an ideal aim so that a doer is tax-exempt or gains tax concessions without performing or pretending to perform the stated in the registration activity (part of the hypotheses under Art. 259). To that group also belongs the submittal of a tax form with incorrect information in order to avoid the payment of due taxes (Art. 313, para. 2 with relation to para. 1). Their interpretation provides for highlighting some discrepancies and gaps in the criminal protection of the tax relations. This is a ground for suggestions de lege ferenda.

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