The matter of evidence in tax proceedings and the material of criminal proceedings
DOI:
https://doi.org/10.18778/1509-877X.2016.02.03Abstract
The article concerns the principles of proving in tax proceedings, with particular emphasis on the rules governing the inadmissability of evidence and utilizing materials collected in a criminal trial. The author attempts to transpose the theory of inadmissability in a criminal trial to tax proceedings. He also seeks to demonstrate the impact of the inadmissability on the transposition of the material collected in criminal proceedings.
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Published
2016-06-30
How to Cite
Kanty, T. (2016). The matter of evidence in tax proceedings and the material of criminal proceedings. Tax Law Quarterly, (2), 47–62. https://doi.org/10.18778/1509-877X.2016.02.03
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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