​Learning outcomes of the curricular unit

Knowledge of the General Regime of Tax Offences. Knowledge of the specialities of the tax administrative offence system and the most relevant administrative offences. Knowledge of the specialities of Criminal Tax Law as a special branch of criminal law and knowledge of the most important tax crimes.

Syllabus

I - Introduction
1. Concept and scope of Criminal Tax Law
2. Legal basis of Criminal Tax Law, background and inspiring principles
3. The legitimacy of the criminalising discourse
4. Tax offences: crimes and administrative offences

II - General Part
1. Criminal tax rules
2. Criminal tax liability
3. Procedural issues
4. Tax offence rules
5. Tax offence liability

III - Special Part
1. Common tax crimes
2. Customs crimes
3. Tax crimes
3.1 Fraud
3.2 Qualified fraud
3.3 Abuse of trust
4. Social security crimes
4.1 Fraud against social security
4.2. Abuse of trust against Social Security
5. Tax offences