Procedure in absentia in criminal proceedings for legalization (laundering) of taxes derived from crime

IF 0.7
Serhiy Trach, Oleksandr Nahorniuk-Danyliuk, Sergii Rossokha, D. Shumeiko, Yurii Yermakov
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引用次数: 0

Abstract

The article was aimed at analyzing the characteristics of the procedure for conducting a special investigation (in absentia) in criminal proceedings concerning the legalization (laundering) of criminally obtained taxes. Attention is drawn to the fact that the concepts of "special criminal procedure", "special pre-trial investigation", "special court procedure" are not formulated by the legislator, but the legal norms concerning their practical implementation are found in various parts of the Criminal Procedure Code of Ukraine. It is understood that in the procedural decision to clarify the concept of "special criminal procedure" it is necessary to be guided by the general concept of "criminal procedure" with characteristic features for the special criminal procedure. It was concluded about the imperfection of the legislative provisions regulating the matter under consideration, in particular, the basic concepts establishing the basis for their application, what procedural acts should be performed in the absence of the accused? What is the procedural term of such an investigation? This question is not defined. The proposed changes to the legislation are aimed at improving the procedural order of a pre-trial investigation in criminal proceedings related to the legalization of taxes obtained by criminal means.
犯罪所得税合法化(洗钱)刑事诉讼的缺席程序
本文旨在分析在涉及刑事所得税合法化(洗钱)的刑事诉讼中进行特别调查(缺席)的程序的特点。值得注意的是,“特别刑事程序”、“特别审前调查”和“特别法庭程序”的概念不是由立法者制定的,但有关其实际执行的法律规范载于《乌克兰刑事诉讼法》的各个部分。据了解,在明确“特别刑事程序”概念的程序决定中,有必要以具有特别刑事程序特征的“刑事程序”的一般概念为指导。结论是,关于所审议事项的立法规定不完善,特别是建立适用基础的基本概念,在被告缺席的情况下应采取哪些程序行为?这种调查的程序术语是什么?这个问题没有定义。拟议的立法修改旨在改善与刑事手段所得税合法化有关的刑事诉讼中审前调查的程序秩序。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
Cuestiones Politicas
Cuestiones Politicas POLITICAL SCIENCE-
自引率
42.90%
发文量
154
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