Gümrük ve Ticaret Dergisi

Yazarlar: Sedat GÜNER

Konular:-

Anahtar Kelimeler:Document forgery,Forgery of official documents,Private document forgery,Smuggling crimes,Reporting obligations,Money laundering.

Özet: Ever made many changes in our laws , but the official did not clarify the concepts of documents and private documents . Therefore, in cases related to forgery of official and private documents , judicial decisions often are utilized. Official and private document forgery concepts with reference to specific document described as the commercial invoice made in the forgery , 5237 the Turkish Penal Code and 213 of the Tax Procedure Law, Customs Law No. 4458 and No. 4208 Money Laundering Law on the Prevention , in terms of narrow scope will be discussed.In addition, the 5237 Turkish Penal Code Article 21 offenses in the caste factor , 213 of the Tax Procedure Law 359 Article of the importance of practicing the same Law 367 Article in accordance with provision made during the evaluation , false invoices to have been used if it is determined , obligation to report to the public prosecutor will be discussed

---