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
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"
RIV identification code
RIV/00216224:14220/18:00104028
Organization
Právnická fakulta – Repository – Repository
Keywords in English
fiscal repentant; tax law; tax evasions; tax amnesty
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.
Displayed: 15/6/2025 18:46