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Criminal Code of Kosovo - Legislationline

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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

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