D 2018

Juridical institute of "fiscal repentant"

BARTES, Richard

Basic information

Original name

Juridical institute of "fiscal repentant"

Authors

BARTES, Richard (203 Czech Republic, guarantor, belonging to the institution)

Edition

1. vyd. Bialystok - Vilnius, Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings, p. 781-791, 11 pp. 2018

Publisher

Temida 2, Faculty of Law, University of Bialystok

Other information

Language

English

Type of outcome

Proceedings paper

Country of publisher

Poland

Confidentiality degree

is not subject to a state or trade secret

Publication form

printed version "print"

References:

RIV identification code

RIV/00216224:14220/18:00104028

Organization

Právnická fakulta – Repository – Repository

ISBN

978-83-65696-08-3

Keywords in English

fiscal repentant; tax law; tax evasions; tax amnesty
Changed: 6/9/2020 14:11, RNDr. Daniel Jakubík

Abstract

V originále

The article presents the French juridical institute of "fiscal repentant" in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The article is conceived interdisciplinary, it deals with issues of the French financial criminal law, part of the section of the French public finances.

Files attached

http://is.muni.cz/repo/1448976/Optimization_of_Organization_and_Legal_Solutions.pdf File version
https://is.muni.cz/publication/1448976/Optimization_of_Organization_and_Legal_Solutions.pdf File version