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European Journal of Crime, Criminal Law and Criminal Justice
Journal Prestige (SJR): 0.165
Number of Followers: 389  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 0928-9569 - ISSN (Online) 1571-8174
Published by Brill Academic Publishers Homepage  [226 journals]
  • Balancing Mutual Trust and Fundamental Rights Protection in the Context of
           the European Arrest Warrant
    • Authors: Jannemieke Ouwerkerk
      First page: 103
      Abstract: Source: Volume 26, Issue 2, pp 103 - 109
      PubDate: 2018-05-26T00:00:00Z
       
  • The Right to Legal and Other Appropriate Assistance for Child Suspects and
           Accused
    • Authors: S.E. Rap; D. Zlotnik
      First page: 110
      Abstract: Source: Volume 26, Issue 2, pp 110 - 131In this article the development and background of the Directive on procedural safeguards for children who are suspects or accused persons in criminal proceedings is sketched out. Two key rights are reflected upon: the right to legal assistance and the right to other appropriate assistance. The main challenge with regard to the implementation of the right to legal assistance is the possibility of member states to derogate from this right on the basis of the circumstances of the particular criminal case(s) involving the child. The right to legal assistance is contingent upon the proportionality clause that has been built in the Directive and therefore legal assistance is not guaranteed for every child suspect or accused. The right to other appropriate assistance is given separate attention in the Directive, which strengthens the child’s legal position and his support during the proceedings.
      PubDate: 2018-05-26T00:00:00Z
       
  • Value Added Tax and Carousel Fraud Schemes in the European Union and the
           Slovak Republic
    • Authors: Natália Hangáčová; Tomáš Strémy
      First page: 132
      Abstract: Source: Volume 26, Issue 2, pp 132 - 159The aim of this contribution is to elaborate on the institute of VAT frauds, with emphasis on Carousel frauds. This document provides compact information concerning VAT fraud schemes within the European Union, problems within the EU VAT system, which was put into force in 1993 and strategises how to tackle VAT frauds as well as de lege ferenda proposals, especially in a view of the European Commission’s proposed solution on the EU’s common system of VAT. This article focuses on details of functioning of the EU VAT system, it explains relevant sections of the Slovak Penal Code Act pointing out legal issues in practise including examples of criminal conducts falling within the definitions of relevant sections of the Slovak Penal Code Act. This article demonstrates patterns of how carousel frauds are committed, how they evolved as a consequence of globalisation, economic changes, elimination of internal borders and electronic services.
      Authors chose the very actual topic of carousel frauds in order to reveal the commission of VAT evasions, focus on existing problems and to emphasise the need for improvement of the European Union legislation in the field of VAT frauds. The contribution aims at proposing the solution for minimising the VAT gap.The article utilises a descriptive approach to explain into detail functioning of the carousel frauds due to the fact that patterns used are complicated using a lot of companies to coved fraudulent transactions. Many times legal businesses are used to confuse law enforcement agencies as well as tax authorities of Member States when investigating commitment of VAT frauds e.g. Missing trader intra-Community fraud. In practise even courts have problems to determine which criminal offence of the Slovak Penal Code Act was committed. The article also provides in its Annex I the citations of the Slovak Penal Code Act which is beneficial to experts from Member States of the European Union to compare their jurisdiction to laws applicable in the Slovak Republic to bring the legislations closer or to subject the Slovak legislation to criticism.
      PubDate: 2018-05-26T00:00:00Z
       
  • Prisoners’ Perceptions of Legitimacy of Prison Staff in Slovenia
    • Authors: Rok Hacin
      First page: 160
      Abstract: Source: Volume 26, Issue 2, pp 160 - 181This paper focuses on prisoners’ perceptions of legitimacy of prison staff in Slovenian prisons and the influence of progressiveness of the prison regime on these perceptions. The purpose of the study is to identify those factors that influence prisoners’ perceptions of legitimacy of the prison staff and to test different models of studying legitimacy in the post-socialist prison environment. Possible differences in prisoners’ perceptions of legitimacy in different prison regimes in Slovenia will be explored. Results of regression analyses highlighted the fact that procedural justice, distributive justice, trust in authority, effectiveness of the prison staff, prison regime, age, relations with prisoners, relations with the prison staff, and obligation to obey, all predict prisoners’ perceptions of legitimacy. Results of discriminant analysis revealed the differences between prisoners in open, semi-open, and closed departments. The implications of these findings are discussed in the conclusion.
      PubDate: 2018-05-26T00:00:00Z
       
  • New Criminological Literature in Europe
    • Authors: Elisabeth Martin
      First page: 182
      Abstract: Source: Volume 26, Issue 2, pp 182 - 184
      PubDate: 2018-05-26T00:00:00Z
       
  • Jury Report on the Young Scholar Competition to Celebrate the 25th
           Anniversary of the
    • First page: 185
      Abstract: Source: Volume 26, Issue 2, pp 185 - 187
      PubDate: 2018-05-26T00:00:00Z
       
 
 
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