Firmant and the problem of identifying a taxpayer in an organized criminal group

Abstract

This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpers. On the other hand, the mere fact that this type of activity materialises only the elements of Article 55 of the k.k.s., although formally correct, is incomplete. The essence of the conduct of the entire criminal group, including the so-called pillars, is to commit tax fraud in the form of acts penalised in Article 54 of the k.k.s. or in Article 56 of the k.k.s.

Keywords

• firmancy
• tax fraud
• criminal group
• VAT fraud
• aiding and abetting crime.