Kapj el, ha tudsz!

Péter Darai

doi:10.38146/bsz-ajia.2012.v60.i1.pp51-64

Vol. 60 No. 1 (2012), Studies

Vol. 60 No. 1 (2012)

Catch me if you can!

Studies

Published 2012-01-15

Péter Darai⁺⁻

Péter Darai

National Tax and Customs Administration, North Hungary Regional Tax Directorate General

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Keywords

shell company
tax authority
criminal law

How to Cite

Catch me if you can! . (2012). Academic Journal of Internal Affairs, 60(1), 51-64. https://doi.org/10.38146/bsz-ajia.2012.v60.i1.pp51-64

Abstract

Relying on both criminal law and tax law, the author provides an assessment of the phenomena of phantom companies, circular debt-schemes and fictitious transactions in Hungary.

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References

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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