TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek primerjalno obravnava dokazovanje verižnih davčnih goljufij tipa davčni vrtiljak kot vrste kaznivih dejanj iz vidika kazensko procesnega in davčnega prava. Na začetku avtorica uvede osnovne pojme dokazovanja kaznivih dejanj (kot so dokaz oziroma dokazna sredstva, dokazno breme in dokazni standardi). Potem avtorica primerja dokazne standarde v kazensko procesnem in davčnem pravu. Sledi primerjava nekaterih izbranih primerov davčnih vrtiljakov z vidika uporabe dokaznih sredstev v davčnih postopkih. Metodologija prispevka je kvalitativna, deskriptivna analiza in komparativna analiza izbranih primerov davčnih vrtiljakov glede uporabe dokaznih sredstev z analizo sodb upravnega in vrhovnega sodišča ter s sintezo znanstvenih ugotovitev uporabe dokaznih sredstev v davčni praksi v Sloveniji. Prispevek je pomemben za boljšo identifikacijo ustreznih dokaznih sredstev v davčni praksi in za poznavanje dokaznih standardov ter nakazuje njihovo uporabo v prihodnje. Spoznanja avtorice so praktično uporabna pri dnevnem delu tako za davčne preiskovalce kot tudi za druge preiskovalce tovrstnih kaznivih dejanj.

The article comperatively examines the proving of chained tax frauds, called carousel frauds, from the criminal procedure and tax law point of view. At the beginning the author presents the basic concepts of criminal acts detecting (such as evidence, evidential materials, burden of proof and standards of proof). Further the author compares the standards of proof on the basis of criminal procedure and tax point of view. The a uthor consequently presents some selected cases of carousel frauds comparing the used evidential materials. The methodology is a qualitative, descriptive and comparative analysis of selected cases of carousel frauds in the sense of using evidence, evidential materials in tax procedures analyzing the judgements of supreme and administrative court with the synthesis of scientific findings about the using of evidential materials in Slovenian tax practice. The article contributes to the identification of the appropriate evidential materials in tax practice in Slovenia, to knowledge about standards of proof and shows the way how to use them in a future. The findings of author are useful for tax investigators and other investigators of such criminal acts in their daily practice.