Интеграция законодательства о противодействии налоговым преступлениям в Европейском Союзе: возможности и ограничения (Д.Г. Бачурин, журнал "Правоприменение", том 7, N 4, октябрь-декабрь 2023 г.)

Бачурин Д.Г. Интеграция законодательства о противодействии налоговым преступлениям в Европейском Союзе: возможности и ограничения

Д.Г. Бачурин - доктор юридических наук, ведущий научный сотрудник Института государства и права, Тюменский государственный университет

Рассматриваются нормы налогового и уголовного законодательства ЕС, опыт применения которых в перспективе может быть востребован в процессе интеграции систем правового регулирования государств ЕАЭС при разработке вопросов противодействия налоговым преступлениям. Исследование показывает, что при условии тщательного предварительного анализа и практической проверки успешные решения в сфере борьбы с уклонением от уплаты налогов и налоговыми мошенничествами, принятые в одних юрисдикциях, могут быть использованы для совершенствования законодательных положений других государств.

Ключевые слова: гармонизация налогового законодательства, НДС, Европейский Союз, ЕАЭС, наднациональное налоговое законодательство, уклонение от уплаты налогов, налоговое мошенничество

Bachurin D.G. Integration of legislation on countering tax crimes in the EU: opportunities and limitations

D.G. Bachurin - Doctor of Law, Leading Researcher, Institute of State and Law, University of Tyumen

The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues of countering tax crimes. The subject of the article is to analyze the problems of: methodology of tax crime research in the EU and data sampling criteria; integration of national tax systems; definition of tax crime in the EU; spread of VAT fraud.

Modern law enforcement practice is analyzed using the system-logical method, which indicates the complication of forms of tax evasion and concealment of actual financial and economic transactions.

The main results. It is noted that the need for effective law enforcement to ensure the financial stability of states, to counteract distortions of competition resulting from tax evasion is due to the organized and highly structured nature of a significant part of tax crimes, the expansion of the scale of cross-border tax crimes involving foreign elements. The European legislation does not contain a definition of a tax offense as such, but contains a list of types of behavior with specific descriptions of prohibited behavior. It seems that national legislators deliberately preserve a certain amount of ambiguity between prohibited and permitted tax evasion, offering a broad definition of tax evasion, since narrow specifics in the definition of such offenses can lead to undesirable impunity, exclude a flexible approach in responding to changes in this area of legal relations.

As a result of the application of the formal legal approach and comparative analysis, conclusions were obtained that, subject to careful preliminary research and practical verification, successful decisions in the field of combating tax evasion and tax fraud adopted in some jurisdictions can be used to improve the legislative provisions of other states.

Keywords: harmonization of tax legislation, VAT, European Union, EAEU, supranational tax legislation, tax evasion, tax fraud