SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION

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...

Full description

Bibliographic Details
Main Author: Mihai Adrian HOTCA
Format: Article
Language:English
Published: Nicolae Titulescu University Publishing House 2018-05-01
Series:Challenges of the Knowledge Society
Subjects:
tax evasion
money laundering
offences
first offence
confiscation
Online Access:http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=1_criminal_law%2F&download=CKS_2018_criminal_law_013.pdf
id doaj-c50926048dac4882ba1adca60ad851a5
record_format Article
spelling 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
_version_ 1725487184944824320

Similar Items