A védelemhez való jog korlátai a párhuzamos eljárásokban

Simonyi-Kovács, Melinda (2025) A védelemhez való jog korlátai a párhuzamos eljárásokban. JOG ÁLLAM POLITIKA: JOG- ÉS POLITIKATUDOMÁNYI FOLYÓIRAT, 17 (3). pp. 221-233. ISSN 2060-4580

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Abstract

The Criminal Code contains several framework provisions, the content of which is determined by the rules of other legal fields, such as tax law. One such provision is the offence of fiscal fraud, which is often suspected during tax administrative proceedings. As a result of an investigation under the Act CLI of 2017 on Tax Administration and the Regulation of Tax Administration (hereinafter: Air Act), the tax authority may report the case, which is then followed by criminal proceedings — the two procedures often run in parallel. Act CL of 2017 on the rules of taxation (hereinafter: Art Act) and other tax laws define the obligations of taxpayers. Breaches of these rules can lead to administrative sanctions and, in more serious cases, criminal liability. Documents generated in tax administration proceedings may also be used as evidence in criminal proceedings. However, procedural guarantees, particularly the right to defence and the rules on representation, differ between the two procedures. This can cause issues if the taxpayer’s statement is later used as incriminating evidence. This study aims to examine how the rules on the rights of defence and representation in the Air Act can be reconciled, and how the principles of criminal procedure can be enforced in parallel proceedings.

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