Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

Libor Kyncl
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Abstract

The goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal acts.
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反税务欺诈措施、反洗钱和反恐怖主义融资的证据类型和监控系统
本文的目标是证实或反驳这一假设,即:“税务管理者是否被允许仅根据具体程序的程序规则和欧盟数据保护规则,使用通过应用反税务欺诈方法以及反洗钱和反恐融资措施获得的证据工具”。它还将讨论公共机构,包括税务管理员和金融情报单位,在使用证据、信息、文件和税务报表工具方面的选择,包括通过电子收入登记(ERI, EET)从不同主体收到的纳税申报表、控制报表和交易报告。本文根据《税收诉讼法》、《刑事诉讼法》和《行政诉讼法》以及专门的法律法规,从反税务欺诈、反洗钱和反恐怖主义融资等方面的监管制度中获取不同的证据。
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