CYIL vol. 13 (2022)

CYIL 13 ȍ2022Ȏ

CURRENT ISSUES OF CAROUSEL INTERNATIONAL TRADE IN THE EU…

Tax offences Tax offences can occur in the course of economic activities of natural persons and legal entities, as well as in the everyday life of natural persons, since the obligation to tax income (profits) and to file a tax return or report is an obligation of all persons who are required by law to do so. However, according to Vnenk 34 2021, it is possible to punish someone only for legal reasons, which applies even in tax proceedings, which often run continuously with criminal proceedings. It is essential to adhere to the presumption of innocence, material truth, the speed of the proceedings and the principle of free evaluation of evidence. It is a tax offence to evade a tax 35 , fee or similar compulsory payment or to extort an advantage on any of these payments, whoever commits this offence may be punished according to the rates of the Criminal Code. This offence may also be committed at the preparatory stage, i.e., for example, when the taxpayer procures documents for a tax return with the intention of evading tax, even when the deadline for filing the tax return is in the future. Furthermore, there is an offence of a failure to pay tax 36 , social security contributions and similar compulsory payments. This offence mainly applies to employers or payers who, when processing wages and other income, are obliged to withhold and pay tax and statutory insurance contributions on behalf of employees or are obliged to withhold tax from the income of a natural person or a legal entity. A failure to withhold tax or statutory contributions is punishable by the Criminal Code in the amount withheld from the natural person or other legal entity. Not the portion that the employer is obliged to pay. In the context of tax offences, it is also necessary to draw attention to the offence of misrepresentation or distortion of the state of the economy and assets in the accounts 37 , or concealment of statutory accounting books. The essence of this offence is the failure to keep the accounting books required by the Act no. 563/1991 Coll. on Accounting, as amended. In practice, it is possible to encounter lack of knowledge or even ignorance of all statutory accounting books 38 , in particular the off-balance sheet book, which reflects the fair value of fixed and current assets, even those to which the tax entity (accounting unit) does not have ownership rights. For example, this may concern a motor vehicle or technology acquired through a finance lease. Besides, anyone who gives false or misleading information in the accounting books will be punished. This concerns persons who overstate or understate fixed and current assets or debts. In this case, it will not only involve misrepresenting the profit and loss to reduce tax liability, but also submitting the financial statements and annual accounts to a bank or other financial institution for assessment concerning the obtaining of a loan or credit facility or also for obtaining a subsidy. 34 VNENK, V. Systematics of legal principles and a small remark on the function of legal principles in extraordinary states . Pilsen. University of West Bohemia in Pilsen, Faculty of Law. 2021. Available from: https://dspace5.zcu. cz/bitstream/11025/45492/1/e-verze-9-25.pdf. 35 Section 240 of the Act no. 40/2009 Coll., the Criminal Code, as amended. 36 Section 241 of the Act no. 40/2009 Coll., the Criminal Code, as amended. 37 Section 254 of the Act no. 40/2009 Coll., the Criminal Code, as amended. 38 Section 13 of the Act no. 563/91 Coll., the Accounting Act, as amended. Accounting books: accounting journal, general ledger, analytical account book, off-balance sheet records.

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