NATURE OF CERTAIN CRIMINAL ACTS AGAINST THE ECONOMY IN THE AREA OF CUSTOMS BY KOSOVO LEGISLATION – PARTICULARLY OVERVIEWED BY MATERIAL TARGET

Bahri Hyseni

Abstract: Offenses against the economy in general and in particular those in the customs area pose a risk and challenge not only for economic development but also for the legal system in general. Kosovo, but other countries also in the region, have enacted criminal legislation by European standards, to regulate the customs area as the main contributor to filling the budget. So my goal in this work to analyze this issue will be a material object, of some criminal offenses in the field of economy with emphasis on custom field, provided in the Criminal Code and Code of Customs and Excise tax of Kosovo. Nowadays there is no doubt that this group of offenses, causes a great loss of public revenue to the Kosovo budget in millions of euros, fact which is admitted by the customs service, witch in the regular report of 2006, has determined that due to fraud and other forms of smuggling 20% of goods are not subject to payment of customs taxes and bring great damage to the national economy. By these criminal acts, there are created illegal material benefits which seriously damage the economy and create informal economy, harm legal competition, raise prices, and as a result of all this, is the damage to the financial system of state and the welfare in general. Within this Target Material will be covered: Smuggling of goods, Evasion of mandatory payments of customs, and fraudulent avoidance of Prohibitions and restrictions on goods. At the end of the work i will analyze measures and penalties that the Kosovo criminal legislation provides, for the perpetrators of these acts.

Keywords: Target material, penal code, offenses in customs, smuggling, taxes and scams

DOI: https://doi.org/10.15623/ijret.2014.0329011