CRIMES AGAINST THE FINANCIAL INTERESTS OF THE STATE I (TAX CRIMINAL LAW, CRIMINAL PROVISIONS FOR NON-PAYMENT OF DEBTS TO THE STATE)
| Title | ΕΓΚΛΗΜΑΤΑ ΚΑΤΑ ΤΗΣ ΠΕΡΙΟΥΣΙΑΣ ΤΟΥ ΔΗΜΟΣΙΟΥ Ι (ΦΟΡΟΛΟΓΙΚΟ ΠΟΙΝΙΚΟ ΔΙΚΑΙΟ, ΧΡΕΗ ΠΡΟΣ ΤΟ ΔΗΜΟΣΙΟ) / CRIMES AGAINST THE FINANCIAL INTERESTS OF THE STATE I (TAX CRIMINAL LAW, CRIMINAL PROVISIONS FOR NON-PAYMENT OF DEBTS TO THE STATE) |
| Code | ΟΠΔΕ4 |
| Cycle / Level | 2nd / Postgraduate |
| Teaching Period | Winter/Spring |
| Common | No |
| Status | Active |
| Course ID | 600018899 |
Programme of Study: DPMS Oikonomikó Poinikó Díkaio (2022-sīmera)
Registered students: 0
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| KORMOS | Elective Courses | Winter/Spring | - | 7.5 |
| Academic Year | 2020 – 2021 |
| Class Period | Winter |
| Faculty Instructors | |
| Class ID | 600178631
|
Course Type 2016-2020
- Scientific Area
Course Type 2011-2015
General Foundation
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600178631
Prerequisites
General Prerequisites
The course has no formal prerequisites. In order for the participants to be able to understand better the structure of the taught crimes and related theoretical issues of general nature (e.g. attempt, participation, grounds of justification or excuse) it is recommended that they have already got familiar with basic concepts and doctrinal structures of Criminal Law by attending the courses Criminal Law.
Learning Outcomes
Development of the ability to recognise und understand the main interpretative issues related to the taught provisions, to use appropriate interpretative methods for solving them, to present und critically evaluate the opinions supported about them in science and jurisprudence and to apply correctly the provisions in the framework of practical exercises.
General Competences
- Apply knowledge in practice
- Retrieve, analyse and synthesise data and information, with the use of necessary technologies
- Adapt to new situations
- Make decisions
- Work autonomously
- Work in teams
- Work in an international context
- Work in an interdisciplinary team
- Respect natural environment
- Be critical and self-critical
- Advance free, creative and causative thinking
Course Content (Syllabus)
This course first introduces tax offenses, with specific reference to the extent and causes of tax crime and the system of tax administrative and criminal sanctions. The elements of the legal form of the relevant crimes, the criminal liability of the administrators of a legal entity, the possible administrative liability of the legal entity and finally the procedural issues related to the prosecution and prosecution of tax crimes are examined in detail. Special references are made in the context of the procedural deepening of the issues on the one hand of the audit reports and on the other hand of the representation of the civil action. Then the legislation on debts to the State is examined and the specific issues that it creates in the field of substantive and procedural law are analyzed.
Keywords
financial crime, financial crime, tax offenses, tax crime, system of tax administrative and criminal sanctions, procedural deepening in matters of audit reports and filing of civil action, legislation on debts to the State
Educational Material Types
- Notes
- Slide presentations
- Book
Use of Information and Communication Technologies
Use of ICT
- Use of ICT in Course Teaching
- Use of ICT in Communication with Students
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 39 | 1.6 | ✓ | ✓ | |
| Seminars | 12 | 0.5 | ✓ | ✓ | |
| Reading Assigment | 73.5 | 2.9 | ✓ | ||
| Written assigments | 60 | 2.4 | ✓ | ✓ | |
| Exams | 3 | 0.1 | ✓ | ||
| Total | 187.5 | 7.5 |
Student Assessment
Description
Written or oral examination at the end of the semester on the subject-matter covered during lectures and seminars.
Evaluation of a written assignment (paper) on a topic selected by each student.
Student Assessment methods
- Written Exam with Extended Answer Questions (Formative)
- Written Assignment (Formative)
- Oral Exams (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
Βιβλία, άρθρα και μονογραφίες για το αντικείμενο του μαθήματος.
Additional bibliography for study
Επιπρόσθετη βιβλιογραφία καθώς και άλλο βοηθητικό υλικό (διαγράμματα παραδόσεων, πρακτικά παραδόσεων, αποφάσεις νομολογίας, φροντιστηριακές ασκήσεις, σεμιναριακό υλικό) παρέχεται κατά τη διάρκεια των μαθημάτων από τον εκάστοτε διδάσκοντα / διδάσκουσα ή αναρτάται στο e-learning.
Last Update
18-04-2021
