{"id":1110,"date":"2018-01-01T01:00:00","date_gmt":"2018-01-01T00:00:00","guid":{"rendered":"https:\/\/bohanek-fekete.hu\/az-afa-adonemben-elkovetett-koltsegvetesi-adocsalas-kitekintessel-a-szamlagyarak-gyakorlatara\/"},"modified":"2026-07-07T12:40:55","modified_gmt":"2026-07-07T10:40:55","slug":"az-afa-adonemben-elkovetett-koltsegvetesi-adocsalas-kitekintessel-a-szamlagyarak-gyakorlatara","status":"publish","type":"post","link":"https:\/\/bohanek-fekete.hu\/en\/az-afa-adonemben-elkovetett-koltsegvetesi-adocsalas-kitekintessel-a-szamlagyarak-gyakorlatara\/","title":{"rendered":"Az \u00c1FA ad\u00f3nemben elk\u00f6vetett k\u00f6lts\u00e9gvet\u00e9si (ad\u00f3)csal\u00e1s, kitekint\u00e9ssel a \u201esz\u00e1mlagy\u00e1rak\u201d gyakorlat\u00e1ra"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Master\u2019s thesis by Dr. Oliver Bohanek \u2014 E\u00f6tv\u00f6s Lor\u00e1nd University, Institute of\nPostgraduate Legal Studies, specialist postgraduate programme in economic criminal law\n(2018). The study analyses the criminal-law aspects of budgetary fraud committed in the\nfield of value added tax (VAT), with particular regard to the practice of so-called \u201cinvoice\nmills\u201d.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/bohanek-fekete.hu\/wp-content\/uploads\/2026\/06\/szakdolgozat-Bohanek-signed.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Open the study (PDF)<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Master\u2019s thesis by Dr. Oliver Bohanek \u2014 E\u00f6tv\u00f6s Lor\u00e1nd University, Institute of\nPostgraduate Legal Studies, specialist postgraduate programme in economic criminal law\n(2018). The study analyses the criminal-law aspects of budgetary fraud committed in the\nfield of value added tax (VAT), with particular regard to the practice of so-called \u201cinvoice\nmills\u201d.<\/p>","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-1110","post","type-post","status-publish","format-standard","hentry","category-egyeb"],"taxonomy_info":{"category":[{"value":1,"label":"Egy\u00e9b"}]},"featured_image_src_large":false,"author_info":{"display_name":"Dr. Bohanek Oliver","author_link":"https:\/\/bohanek-fekete.hu\/en\/author\/oliver-bohanek\/"},"comment_info":0,"category_info":[{"term_id":1,"name":"Egy\u00e9b","slug":"egyeb","term_group":0,"term_taxonomy_id":1,"taxonomy":"category","description":"","parent":0,"count":3,"filter":"raw","cat_ID":1,"category_count":3,"category_description":"","cat_name":"Egy\u00e9b","category_nicename":"egyeb","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/posts\/1110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/comments?post=1110"}],"version-history":[{"count":1,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/posts\/1110\/revisions"}],"predecessor-version":[{"id":1302,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/posts\/1110\/revisions\/1302"}],"wp:attachment":[{"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/media?parent=1110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/categories?post=1110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bohanek-fekete.hu\/en\/wp-json\/wp\/v2\/tags?post=1110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}