Baudžiamosios ir administracinės atsakomybės atribojimas už mokesčių slėpimą ; The Delimitation of Criminal and Administrative Liability for Tax Evasion

Abstract

The master's thesis examines the legal regulation of tax evasion, consolidation of the norms criminalising this phenomenon in the Criminal Code, and the problematic aspects in distinguishing between criminal and administrative liabilitiesfor tax evasion in the laws and case-law. The first part of the thesis reveals the concept of tax evasion and the criteria for separation from tax optimization and tax avoidance. The second part examines the issue of double-punishment in the intersection of fiscal and criminal liabilities, as well as itreviews the recent jurisprudence on this issueprovided for by the European Court of Human Rights and the Court of Justice of the European Union. The third part of the thesis analyses the criteria for distinguishing between administrative and criminal liabilities for tax evasion by revealing their problems in the statutory regulation and case-law.