Criminal Code of Kosovo - Legislationline
Criminal Code of Kosovo - Legislationline
Criminal Code of Kosovo - Legislationline
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
Article 314<br />
False tax related documents<br />
1. Whoever makes a false statement or issues a false document when the submission <strong>of</strong> a<br />
truthful statement or document is required by law, or whoever does not issue a document<br />
whose issuance is required by law, shall be punished by a fine and by imprisonment <strong>of</strong> up<br />
to three (3) years.<br />
2. When the <strong>of</strong>fense referred to in paragraph 1 <strong>of</strong> this Article involves a large number <strong>of</strong><br />
documents, or if the <strong>of</strong>fense was committed to avoid payment <strong>of</strong> taxes <strong>of</strong> fifteen thousand<br />
(15,000) EUR or more, the perpetrator shall be punished by a fine and imprisonment <strong>of</strong><br />
six (6) months to five (5) years.<br />
Article 315<br />
Unjustified acceptance <strong>of</strong> gifts<br />
1. Whoever, in the course <strong>of</strong> engaging in an economic activity, requests or accepts a<br />
disproportionate reward, gift or any other benefit in order to neglect the interests <strong>of</strong> his or<br />
her business organization or legal person or to cause damage to such business<br />
organization or legal person when concluding a contract or agreeing to perform a service<br />
shall be punished by a fine and by imprisonment <strong>of</strong> up to three (3) years.<br />
2.Whoever, in committing the <strong>of</strong>fense provided for in paragraph 1 <strong>of</strong> this Article,<br />
requests or accepts a disproportionate reward, gift or other benefit for himself or another<br />
person in exchange for concluding a contract or agreeing to perform a service shall be<br />
punished by a fine and imprisonment <strong>of</strong> up to three (3) years.<br />
3.Whoever, in committing the <strong>of</strong>fense provided for in paragraph 1 <strong>of</strong> this Article,<br />
requests or accepts a reward, gift or any other benefit after the contract is concluded or<br />
the service is performed, shall be punished by a fine and imprisonment <strong>of</strong> up to one (1)<br />
year.<br />
4. The accepted gift or reward shall be confiscated.<br />
Article 316<br />
Unjustified giving <strong>of</strong> gifts<br />
1. Whoever gives, attempts to give or promises a disproportionate reward, gift or any<br />
other benefit to a person engaging in an economic activity in order to neglect the interests<br />
<strong>of</strong> his or her business organization or legal person or to cause damage to such business<br />
organization or legal person when concluding a contract or performing a service shall be<br />
punished by a fine and imprisonment <strong>of</strong> up to three (3) years.<br />
164