The penalisation of tax violations and criminal tax offences in Slovenian law

Abstract

Lists the most important statutes relating to tax in the Republic of Slovenia since the country became independent in 1991; only those are included which include sanctions for violation of their regulations. Discusses the penalties, which are fines; how people are deprived of any financial advantage they have gained as a result of tax violation; bodies which are competent to decide on tax violations; and an example of a violation. Moves on to criminal tax offences, which are part of the Slovenian Penal Code: these include tax evasion and smuggling. Concludes that although the Penal Law is mostly in line with modern European trends, Slovenia’s entry into the European Union means that protection of EU financial interest will be necessary, and indicates other reforms in tax violations law.

Citation

Selinšek, L. (2004), "The penalisation of tax violations and criminal tax offences in Slovenian law", Journal of Money Laundering Control, Vol. 8 No. 2, pp. 173-177. https://doi.org/10.1108/13685200510621127