Legal background (criminal offenses)

The National Tax and Customs Administration investigates the following criminal offenses according to Act C of 2012 on the Criminal Code (hereinafter: CC.):

• Violation of International Economic Restrictions (CC. Section 327),
• Failure to Report Violation of International Economic Restrictions (CC. Section 328),
• Criminal Offenses with Military Items and Services (CC. Section 329),
• Criminal Offenses with Dual-Use Items (CC. Section 330),
• Plagiarism (CC. Section 384),
• Infringement of Copyright and Certain Rights Related to Copyright (CC. Section 385),
• Compromising the Integrity of Technical Protection (CC. Section 386),
• Falsifying Data Related to Copyright Management (CC. Section 387),
• Infringement of Industrial Property Rights (CC. Section 388),
• Fraud Relating to Social Security, Social and Other Welfare Benefits (CC. Section 395),
• Budget Fraud (CC. Section 396),
• Omission of Oversight or Supervisory Responsibilities in Connection with Budget Fraud (CC. Section 397),
• Conspiracy to Commit Excise Violation (CC. Section 398),
• Breach of Accounting Regulations (CC. Section 403),
• Fraudulent Bankruptcy (CC. Section 404),
• Unauthorized Foreign Trade Activities (CC. Section 406),
• Imitation of Competitors (CC. Section 419).

Furthermore, the below-listed crimes committed to the above-mentioned crimes:

• Forgery of Administrative Documents (CC. Sections 342-343),
• Use of a Forged Private Document (CC. Section 345),
• Criminal Offenses with Individual Identifiers (CC. Section 347),
• Forgery of Stamp (CC. Section 391),
• Money Laundering (CC. Sections 399-400)
• Failure to Comply with the Reporting Obligation Related to Money Laundering (CC Section 401).