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.
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.
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
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.