Kontrabanda, muitinės apgaulė bei neteisėtas disponavimas akcizais apmokestinamomis prekėmis: santykio bei taikymo problematika

Alionis, Vaidotas

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Kontrabanda, muitinės apgaulė bei neteisėtas disponavimas akcizais apmokestinamomis prekėmis: santykio bei taikymo problematika

Alionis, Vaidotas

URI: http://dspace.kaunokolegija.lt//handle/123456789/1262

Data: 2018-06

Santrauka:

Nusikalstamomis veikomis, numatytomis LR BK 199 – 1992 straipsniuose, daroma žala pasireiškia nesurenkamais mokesčiais, sudaroma nesąžininga konkurencinė erdvė įmonėms, kurios veikia nepažeisdamos įstatymų. Už aptariamas veikas atsako pakaltinami asmenys, nusikaltimo padarymo metu sulaukę 16 metų. Juridinio asmens baudžiamoji atsakomybė kyla, kai fizinis asmuo nusikalstamą veiką daro juridinio asmens naudai. Konfiskuojamas gali būti tik turtas, susijęs su padaryta nusikalstama veika. Asmenims, įvykdžiusiems nusikalstamą veiką, mokestinės atsakomybės taikymas nepažeidžia non bis in idem principo.

Description:

Smuggling, Customs Fraud and the Illegal Disposition of Excisable Goods: the Issues of Relationship and Application. Vaidotas Alionis. Professional BA thesis. Supervisor LecturerHaroldas Juška. Kauno Kolegija/ University of Applied Sciences, Faculty of Management and Economics, Department of Law. According to the different sources, shadow economy might exceed over 25-30% of annual GDP. Crimes against the economy and business order are considered as one of the elements of shadow economy. These crimes are doing a major damage for the State’s budget. This study aims to analyze the regulation of smuggling, customs fraud and illegal disposal of excisable goods as well as punishment for aforementioned criminal activities. The relevance of the topic is disclosed by analyzing legal and scientific sources as well as judicial law. The study consists of the following parts: summary in Lithuanian and English, introduction, eight parts, conclusions, and list of sources of information. The first part describes the impact of criminal offenses against the economy and business practices on the state budget. The second, which is subdivided into sections, is analyzing the elements of the smuggling as a crime. The third part examines the elements of the customs fraud. The fourth analyses the elements of unlawful disposal of excisable goods. The fifth part provides with the details on the appliance of criminal liability to legal entities. Sixth part explores the circumstances of the confiscation of property as means of punishment. The seventh part analyzes the appliance of tax liability to those who commit criminal activities. The eighth part examines the problematic of separation of Articles 199-1992 of the Criminal Code. Key conclusions: the damage, caused by the criminal acts provided in Articles 199 to 1992 of the Republic of Lithuania is incurred with the loss in tax collection, unfair competitive environment for companies operating without violating the law is created as well. All citizens from the age of sixteen can be held responsible for the aforementioned crimes. In any of these Legal entities can be held accountable for an individual-made crimes if individuals acted for a legal entity’s gain. Only the property related to the criminal case can be confiscated. The principle of non bis in idem will be violated if a person, sentenced in a criminal case is also being brought to justice for an administrative liability or vice versa. The work consists of 53 pages, 75 references and sources of information.

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