The Department of Criminal Cases of the Senate has prepared an overview of the current Senate’s case law in cases of tax evasion.

The summary of case law examines the rulings and findings of the Department of Criminal Cases of the Senate on the issues of tax evasion and evasion of payments equated to tax payment in criminal cases, examined from 2013 to May 2022.

The subject of the crime provided for in Section 218 of the Criminal Law is the taxes prescribed by law, the taxable income, profits and other taxable objects, other equated payments, for example, state or local government fees. The criminal offense can manifest itself as an action (concealment, reduction of income or profit) or as an omission, when a tax or a payment equated to it is declared, but is not paid within the term specified in the laws and regulations.

The summary of case law highlights the findings of the Senate on the elements of the criminal offense provided for in Section 218 of the Criminal Law. Attention is focused on the manifestations of the objective side of the criminal offense in case of action or reduction, declaring fictitious transactions, as well as in case of inaction. Also, the focus is placed on the subject and subjective side of tax evasion.

Taking into account the procedural importance of the legal issue, the Senate's findings on the content of the indictment in a criminal case provided for in Section 218, Paragraph two of the Criminal Law are included in a separate chapter. Other issues related to the qualification of tax evasion are also summarized in a concentrated manner.

The findings contained in the summary are applicable, when using the rulings of the Senate as a primary source and observing the legal and factual circumstances of the examined cases.

 

 

Information prepared by

Rasma Zvejniece, the Head of the Division of Communication of the Supreme Court

E-mail: rasma.zvejniece@at.gov.lv, telephone: +371 67020396, +371 28652211