Mar 162016
It is basic in criminal law that all the elements of a crime must be proven beyond reasonable doubt to produce a conviction. Where the life, liberty or property of a person hangs in the balance, the degree of proof is moral certainty and the prosecution must rely on the strength of its own evidence to show the existence of guilt.
In a recent decision promulgated on Jan. 4, the Court of Tax Appeals (CTA) sitting en banc had the opportunity to settle the issue of whether the officers of a corporate taxpayer may still be held solidarily liable for the civil liabilities attached to a tax offense even if they are acquitted in the criminal aspect of the case.