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On forensic accounting questions in relation to the offence of budget fraud in criminal proceedings
37-59Views:253Economic crime refers to crimes that violate or endanger trust, financial obligations, fair business practices and the legal framework of economic activities. While prevention is important, it is not always possible to completely eliminate these crimes, so it is necessary to establish and apply appropriate investigative methods to prove economic crime. Perpetrators often hide their actions in the complexity of contracts, payments and personal relationships in order to avoid detection.
Expert investigation also requires the examination of complex documents and the collection of relevant information. In the case of tax fraud, the investigation includes for example the examination of contracts, receipts, accounting books and witness statements, decisions and cash flow, statements from the tax administration’s proceedings should also be taken into account. The expert must also assess the veracity of the documents and compare the opinions of the tax authorities and the investigation phase and on behalf of the seconding authority. But it makes an atmost difference which questions he or she answers in the criminal proceedings. In this paper, I will discuss the expert opinions provided in criminal proceedings for the crime of budget fraud, describe the competences of the experts and the questions asked of them in order to enhance the effectiveness of the proceedings. In order to better distinguish the competence of the experts, the study relies on expert opinions containing legal questions.
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Medical expert procedure in criminal proceedings
95-113Views:182The Criminal Procedure Act significantly changed the rules of expert evidence, so e.g. in order to prevent the prolongation of the procedures, it tries to direct the process of appointing experts and evaluating expert opinions into a reasonable channel in order to make a considered and timely decision. The time that has passed since the entry into force of the law already allows us to examine the practice of law enforcement. I believe that the biggest change comes from the regulation of the private expert opinion, which allows the defendant and his defense to have similar rights in the criminal proceedings, which also follow from the principle of equality of arms. And all of this strengthens the fairness of the procedure in general, which can be a guarantee of the birth of judicial verdicts that are also close to the material truth.
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The legal historical antecedents of the regulation of the preparatory trial and the proposing of evidences in the Hungarian procedural law
67-94Views:211In the hungarian criminal procedure, the preparatory trial is held in the second stage of the criminal procedure, after the investigation and following the accusation, but exactly before the trial. Its elemental purposes are to give a chance for the accused to make an agreement with the court about confessing their culpability and the crimes they committed, otherwise – as it is said in its name – is to give place for the accused and the prosecutor to participate in the preparation for the trial and the proofing before the Court. The general opinion is that both of the preparatory trials’ new functions are unprecedented innovations in the Hungarian criminal procedure. I studied approximately twelve relevant acts, starting with the first Hungarian criminal procedure code from 1896, to examine the history of this legal institute. On this basis I think we are safe to say that, the re-regulation of the preparatory trial brought a significant innovation in the Hungarian Criminal Procedure Code without nearly any history. However, it is important to mention, that – according to my recent researches –, in the older Criminal Procedure Codes some special procedures or rules already appeared which’ had minor similarities to the functions of the preparatory trial today.