Ревизионният акт като източник на информация за престъпленията по чл. 255, чл. 255А и чл. 256 от Наказателния кодекс

This article consists of analysis of the practice of incorporating inspection certificates of the revenue authorities into the documented evidence in criminal cases with subject – crimes against the tax system, as well as the analysis of their role as a source of information in relation to those cri...

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Bibliographic Details
Published inStudia Iuris no. 2; pp. 96 - 111
Main Author Stoyanova, Daniela
Format Journal Article
LanguageBulgarian
Published University of Plovdiv “Paisii Hilendarski” 2019
Пловдивски университет »Паисий Хилендарски
Subjects
Constitutional Law
Criminal Law
Law, Constitution, Jurisprudence
Constitutional Court
Penal Code
inspection certificate
Criminal Proceedings Code
crime
Online AccessGet full text
ISSN2367-5314

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Summary:This article consists of analysis of the practice of incorporating inspection certificates of the revenue authorities into the documented evidence in criminal cases with subject – crimes against the tax system, as well as the analysis of their role as a source of information in relation to those crimes. The emphasis is put on the changes in Article 127 of the Criminal Proceedings Code, with which those certificates have been accepted as means of evidence.
ISSN:2367-5314