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Scientific Books
Scientific Books
Scientific Books
Scientific Books
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This project deals with issues related to the criminal prosecution of the participation of state officials in companies based abroad, especially in non-cooperative tax jurisdictions or in states with preferential tax regimes. This issue became interesting in light of the recent successive amendments to Article 8 of Law 3213/2003, which standardized (until May 2016) the crime of participation in "offshore" companies. These amendments, which aimed to clarify the semantic content of standardized behavior, created problems that reflect the pathologies of legislation in Greece.
The aim of the study is twofold: At a first level, it attempts to interpret the provisions of Law 3213/2003 within the framework of which the above crimes are standardized, as they have been shaped by laws 3849/2010, 4389/2016, and 4396/2016. At a second level, it seeks to address issues of general criminal law that have arisen due to the successive amendments of the provision.
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