Informace o publikaci
Juridical institute of "fiscal repentant"
| Autoři | |
|---|---|
| Rok publikování | 2018 |
| Druh | Článek ve sborníku |
| Konference | Optimization of organization and legal solutions concerning public revenues and expenditures in public interest : conference proceedings |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Open access sborníku |
| Doi | http://dx.doi.org/10.15290/oolscprepi.2018.58 |
| Klíčová slova | fiscal repentant; tax law; tax evasions; tax amnesty |
| Přiložené soubory | |
| Popis | 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. |