FISCAL OFFENCES AND INFRINGEMENTS IN THE SCOPE OF FLOW OF GOODS ACROSS THE EXTERNAL BORDER OF THE EUROPEAN UNION - COMBAT METHODS
Journal Title: Актуальні проблеми вітчизняної юриспруденції - Year 2018, Vol 1, Issue 4
Abstract
The article concerns attempts to characterize tax offences and petty tax evidences occurring during the carriage of goods at the external border of the European Union. On the basis of statistical data gathered by the Customs Service, the number of proceedings in cases concerning tax offenses and petty offenses was indicated on the basis of the Computer System for Records of Tax Crimes called ESKS. The proceedings conducted were analyzed in the Customs Chambers within the external border of the European Union. The intensity of border traffic was characterized on the example of: passenger cars, trucks, buses as well as passenger and freight trains. Tools used are presented in the detection of fiscal offenses and petty tax offenses by the National Treasury Administration, i.e. risk analysis and investigative IT. The role of border services in providing security throughout the entire supply chain is underlined.
Authors and Affiliations
MAŁGORZATA CHACKIEWICZ
Keywords
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