Dowód poszlakowy a postępowania karne dotyczące wyłudzeń podatku VAT
Circumstantial evidence and criminal proceedings regarding VAT fraud
Author(s): Aleksandra Komar-NalepaSubject(s): Criminal Law, Criminology, Law on Economics, Fiscal Politics / Budgeting, Penal Policy
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: criminal law; criminal trial; circumstantial evidence; the trial based on circumstantial evidence; VAT fraud; the principle of free evaluation of evidence; taking evidence;
Summary/Abstract: The purpose of this article is to define the concept of circumstantial evidence and to present its role in criminal proceedings in VAT fraud cases. The author presents the difference between circumstantial evidence and a single circumstantial evidence, describes the process of constructing circumstantial evidence and then relates these considerations to criminal proceedings regarding VAT fraud, pointing out that they very often require meticulous construction of circumstantial evidence in order to verify the truthfulness of explanations submitted by mutually incriminating co-accused.
Journal: Studia Prawnoustrojowe
- Issue Year: 2021
- Issue No: 52
- Page Range: 165-176
- Page Count: 12
- Language: Polish