Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F17%3A43914747" target="_blank" >RIV/62156489:43110/17:43914747 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.15290/acr.2017.10.07" target="_blank" >https://doi.org/10.15290/acr.2017.10.07</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.15290/acr.2017.10.07" target="_blank" >10.15290/acr.2017.10.07</a>
Alternative languages
Result language
angličtina
Original language name
Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing
Original language description
The goal of this article is to confirm or disprove the hypothesis, whether: "The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules". It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal acts.
Czech name
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Czech description
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Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Annual Center Review
ISSN
1899-5942
e-ISSN
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Volume of the periodical
Neuveden
Issue of the periodical within the volume
10
Country of publishing house
PL - POLAND
Number of pages
6
Pages from-to
31-36
UT code for WoS article
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EID of the result in the Scopus database
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