Ultima ratio Principle in the Criminalization of Tax Evasion
This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and internation...
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| Format: | Article |
| Language: | deu |
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Vilnius University Press
2020-04-01
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| Series: | Teisė |
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| Online Access: | https://www.journals.vu.lt/teise/article/view/16809 |