Article 186 clarifies the legal procedure for prosecuting tax crimes. Public actions (criminal lawsuits) for offenses mentioned in this Chapter can only be initiated upon a formal request from the Chairman of the Tax Authority. The Authority must coordinate with the Public Prosecution for these filings. Critically, once a request to file a public action is submitted, it cannot be withdrawn or relinquished. This provision centralizes the control of tax-related criminal litigation with the Chairman, ensuring that prosecution is used strategically as an enforcement tool for the most serious cases.
Part 7 - Penalties and Punishments
Chapter 2 - Criminal Offences and Punishments
Article 186
[GTL Notes: Initiation of Criminal Proceedings for Tax Offences]
Public action for the crimes specified in this Chapter may be filed upon a request from the Chairman.
The Authority shall coordinate with the Public Prosecution when filing the public action arising from these crimes.
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