| Tittel: | Hvornår og hvordan straffer vi skattesnydere? |
| Ansvar: | Gorm Toftegaard Nielsen |
| Forfatter: | Toftegaard Nielsen, Gorm  |
| Materialtype: | Artikkel - elektronisk |
| Signatur: | Nordisk tidsskrift for kriminalvidenskab |
| Utgitt: | København : De nordiske kriminalistforeninger, 2013 |
| Omfang: | S. 302-312 |
| Serie: | Nordisk tidsskrift for kriminalvidenskab ; 3/2013 |
| Emneord: | Skatterett / Skatteunndragelser / Økonomi |
| Stikkord: | Straffeloven Danmark § 13 / Straffeloven Danmark § 23 |
| Geografiske emneord: | Danmark |
| Innhold: | Abstract
This article provides an overview of developments in Danish law on tax evasion over the last 50 years. It is shown that tax authorities have preferred to deal with such cases on their own, and that the criminal law community has had little inte-rest in the subject. There is a discussion of the extent to which accessories to the tax evasion of others should be punished, for example, a taxpayer’s accountant or those who buy goods or services without paying proper tax. There is also a dis-cussion of whether punishment should be aimed at persons or at their businesses. Finally, there are references to some new rules, e.g., payment over the internet, which should allow for better control. |
| Del av verk: | Nordisk tidsskrift for kriminalvidenskab 3/2013 |