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• On forensic accounting questions in relation to the offence of budget fraud in criminal proceedings

  37-59

  Kuhl Andrea

  Views:

  243

  Economic 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.

• Assessing of company shares in marital property sharing lawsuits

  László Csirmaz

  Views:

  231

  New types of assets has appeared in property lawsuits in the past 25 years, such as company shares (one of the most important kind of valuable rights). This fact made forensic experts - who deal with evaluation of these assets - to obtain additional comprehensive knowledge.  The Kuria quoted that "the expert opinion is an underlying proof for the court judgment, an objective and precise means of proof, which usually affects directly the decisions of the court," and I think the date of the completion of the trial can be affected significantly.

  The author of the study and writing of the addition was designed to court pointed out weaknesses in the analyzed case by case decisions perceived peer involvement draws the attention of the interested public on the company's assessment of literature on the importance of knowledge. To that aim the light of the experience gained from the analysis of the case law, above all, the study seeks to publish the company's fundamental valuation basic concepts summarize the literature on the same value in generally accepted and applied definitions and outline the applicable assessment methods. It is certain that the regulation of property relations in the new Code requires the renewal of judicial regulation of professional activity as well.