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The definition of criminal organization and related court practice in tax-fraud cases

Tax fraud – or more precisely – budget fraud is the most frequent type of crimes associated with the economic activity in Hungary. Criminal organization is one of the so-called joint perpetrations, in addition to the criminal conspiracy and group perpetration. Since over the past years, there are several budget fraud cases when the crimes were committed in a criminal organization, this paper outlines the characteristics of the crime of budget fraud and the definition and statutory elements of the criminal organization, and also shows the relationship between these legal instruments. Finally, I would like to shortly introduce a specific budget fraud case when the crime was committed in a criminal organization.