Training Activity: Criminal offenses in the field of taxes. Criminal offenses in relation to taxes as well as property investigation on issues related to them

In the context of the Program of Continuous Formation, the School of Magistrates organizes on 23 - 24February 2023 the activity on topic: 

“Criminal offenses in the field of taxes.Criminal offenses in relation to taxes as well as property investigation on issues related to them. Investigations of the judicial police in taxes and their referring of the criminal offense. Relations prosecutor – taxes – ILDKP. Money laundering resulting from tax evasion. The initiation of investigations mainly as the result of unjustified properties.”

The panel in this training activity is composed of:   

1. Experts of the School of Magistrates:

• Amarildo Laçi
• Ornela Rrumbullaku

1. Facilitator of the School of Magistrates:

• Florian Boriçi

In this activity were elaborated various topics such as:

• Concealment of income and its forms of presentation in the judicial practice; 
• Schemes of tax evasion and concealment of income; 
• The criminal offense of “Non-payment of taxes”; Understanding and interpreting problems of the norm; Insolvency and its evidencing;
• Jurisprudence of the High Court regarding the criminal offense in the field of taxes; 
• Problems of the implementation of the principle Ne bis in idem in parallel administrative and criminal proceedings for the same violation. ECtHR practice, foreign courts and our Constitutional Court; 
• Property investigation and money laundering resulting from tax evasion;
• Investigations of the judicial police in taxes and their referring of the criminal offense. Relations prosecutor – taxes – ILDKP. The initiation of investigations mainly as the result of unjustified properties.
• Cases for discussion from judicial practice regarding the competition of criminal offenses in the field of taxes with other criminal offenses.

Quiz: https://cutt.ly/y8wFdCp