A könyvelő tévedésének felhasználásával megvalósított költségvetési csalás elkövetői alakzata

Due to the divergence between prosecutorial and judicial approaches, a recurring issue in legal practice is identifying who qualifies as the perpetrator of tax fraud and through what mode of conduct. This question is particularly relevant in cases of tax fraud committed in relation to value-added tax (VAT), where determining the precise nature of the criminal conduct poses a significant challenge. This study aims to provide an overview of judicial practice by addressing key questions such as whether, in the examined cases, the managing director of a company qualifies as the offender or indirect offender of tax fraud, and how perpetration is classified in relation to VAT fraud typically accompanied by offences against public confidence.