Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

Popis výsledku v původním jazyce

The goal of this article is to confirm or disprove the hypothesis, whether: &quot;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&quot;. 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.

Název v anglickém jazyce

Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

Popis výsledku anglicky

The goal of this article is to confirm or disprove the hypothesis, whether: &quot;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&quot;. 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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Annual Center Review

ISSN

1899-5942

e-ISSN

—

Svazek periodika

Neuveden

Číslo periodika v rámci svazku

10

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

6

Strana od-do

31-36

Kód UT WoS článku

—

EID výsledku v databázi Scopus

—