SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION
The academic literature and the case-law are concerned with the relationship between the tax evasion offence and the money laundering offence, when the money laundered come from the first offence. More exactly, the question is whether the penalty of special confiscation of the proceeds from tax ev...
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2018-05-01
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doaj-c50926048dac4882ba1adca60ad851a52020-11-24T23:48:07ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962018-05-0112-97100SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASIONMihai Adrian HOTCA0Professor, PhD, Faculty of Law, “Nicolae Titulescu” University, Bucharest (e-mail: mihaihotca@gmail.com)The academic literature and the case-law are concerned with the relationship between the tax evasion offence and the money laundering offence, when the money laundered come from the first offence. More exactly, the question is whether the penalty of special confiscation of the proceeds from tax evasion may still be imposed on a person who committed both offences and is ordered to pay the tax liabilities. In this article we would like to answer this legal issue, taking into account the relevant legal provisions and caselaw. http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=1_criminal_law%2F&download=CKS_2018_criminal_law_013.pdftax evasionmoney launderingoffencesfirst offenceconfiscation |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Mihai Adrian HOTCA |
spellingShingle |
Mihai Adrian HOTCA SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION Challenges of the Knowledge Society tax evasion money laundering offences first offence confiscation |
author_facet |
Mihai Adrian HOTCA |
author_sort |
Mihai Adrian HOTCA |
title |
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION |
title_short |
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION |
title_full |
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION |
title_fullStr |
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION |
title_full_unstemmed |
SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION |
title_sort |
special confiscation in the case of the offence of money laundering of proceeds from tax evasion |
publisher |
Nicolae Titulescu University Publishing House |
series |
Challenges of the Knowledge Society |
issn |
2068-7796 2068-7796 |
publishDate |
2018-05-01 |
description |
The academic literature and the case-law are concerned with the relationship between the tax evasion offence and
the money laundering offence, when the money laundered come from the first offence. More exactly, the question is whether
the penalty of special confiscation of the proceeds from tax evasion may still be imposed on a person who committed both
offences and is ordered to pay the tax liabilities.
In this article we would like to answer this legal issue, taking into account the relevant legal provisions and caselaw.
|
topic |
tax evasion money laundering offences first offence confiscation |
url |
http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=1_criminal_law%2F&download=CKS_2018_criminal_law_013.pdf |
work_keys_str_mv |
AT mihaiadrianhotca specialconfiscationinthecaseoftheoffenceofmoneylaunderingofproceedsfromtaxevasion |
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1725487184944824320 |