Feb 8 • 13:09 UTC 🇸🇰 Slovakia Denník N

The Criminal Amendment is a Gift for Tax Fraudsters, Prosecutors' Analysis Shows

A recently passed amendment to the criminal code has significantly impacted the investigation of tax-related crimes in Slovakia, presenting opportunities for tax evaders due to extended limitation periods and increased damage thresholds.

The Slovak Prosecutor's Office has conducted an analysis revealing that a hastily passed amendment to the country's criminal code has heavily impacted the investigation of tax crimes. The statistics indicate that the changes are highly favorable for those who have failed to pay taxes as required by law. With the extension of limitation periods and the increase in damage thresholds, over 2300 cases involving tax evasion and related offenses have halted. The amendment effectively protects tax fraudsters by making it more difficult to prosecute them successfully within the new legal framework.

The analysis examines cases from the amendment's effective date in August 2024 through the end of February of the following year. It was noted that while police began investigating many of these cases, including the initiation of formal inquiries and accusations, approximately half have only progressed to mere suspicion without significant advancement in the investigations. For the other cases, more formal investigations have been initiated, but the scale of financial damage caused during this period remains unspecified.

Almost 700 individuals have reportedly avoided court proceedings under the new legal leniencies afforded by the amendment. This revelation highlights a concerning trend in Slovakia, where the modification of legal standards appears to create significant loopholes for tax criminals. The implications of this analysis suggest that the recent legal changes could undermine the integrity of the state’s financial system and its ability to enforce tax laws effectively.

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