Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing

The goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal acts.libor.kyncl@mendelu.czAssistant Professor for Financial Law and Economics, Department of Law and Social Sciences, Mendel University in Brno, the Czech Republic and Junior Associate in Attorney-in-Law Office of Mgr. Jiří Slováček, Prague. The author specializes in economics for lawyers, financial market law and non-fiscal part of financial law, public expenditures law and law of e-Finance. He is the author and co-author of several books and reviewed articles in law journals, he has also extensively published and presented presentations on conferences since 2007. He is a member of Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe. Website: www.kyncl.net.Mendel University in Brno, the Czech RepublicBoháč R. (2016), K problematice tzv. daňových balíčků. Finanční, daňový a účetní bulletin. č. 3, Wolters Kluwer.Coleman R., Mccahill M. (2010), Surveillance and crime, London.Eigen P. a kol. (2000), Kniha protikorupčních strategií, Transparency International, Praha.Kyncl L. a kol. (2012), Poznej svého klienta - základní zásada finančního práva (Know Your Customer - basic principle of the financial law), 1st ed., Masarykova univerzita, Brno.Lyon D. (2002), Surveillance as Social Sorting: Privacy, Risk and Automated Discrimination, Abingdon-on-Thames, Routledge.Macnair M.R.T. (2013), The Law of Proof in Early Modern Equity, “Comparative Studies in Continental and Anglo-American Legal History Series” Volume 20, Berlin: Duncker & Humblot.10313