Aiming at an integral approach in the sphere of law popularly called “white-collar crime”, JPM partners Jelena Milinović and Nikola Đorđević have analyzed one, for the time being still non-final, recently rendered conviction from our case file, by one of the basic courts in Serbia in criminal proceedings, which took us, despite our long-standing experience in the respective field of law, by surprise.
This analysis is focused on the relationship between tax regulations, the criminal offence of Tax Fraud, and the legal requirement that the summary of each conviction rendered in criminal proceedings must contain a description of actions undertaken by an individual in the reality, and which constitute all of the essential elements of the criminal offence for which an individual has been found guilty.
All of that is highlighted from a standpoint of criminal law and law of criminal proceedings as well as from the view of tax law.
The full analysis (in English and Serbian) can be found HERE.