However tax crimes should be understood as including at least tax fraud, aggravated tax fraud and tax evasion offences and any fraudulent behaviour involving concealment of income or profits or the organisation of one’s insolvency which aims at reducing or suppressing tax liability.
Davčna kazniva dejanja pa bi bilo treba razumeti tako, da zajemajo vsaj davčne goljufije, huda kazniva dejanja davčne goljufije in davčne utaje ter vsako goljufivo ravnanje, ki vključuje prikrivanje dohodkov ali dobičkov ali ravnanje, zaradi katerega postane podjetje insolventno, da bi zmanjšali ali odpravili davčno obveznost.