CONTROVERSIAL ASPECTS REGARDING TAX EVASION
Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal. Debating upon the impunity provision stated by art. 10 of Law no. 241...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2018-05-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/uploads/cks_2018_articles/index.php?dir=1_criminal_law%2F&download=CKS_2018_criminal_law_025.pdf |
| Summary: | Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring
to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal. Debating
upon the impunity provision stated by art. 10 of Law no. 241/2005, the study also sheds light upon the issue of the perspective
of the judicial organs regarding the juridical regime of the tax due for dividends. The main focus of the paper leads to the
situations when there is legal ground for the tax due for dividends to be considered part of the damage caused by tax evasion
crime. The study includes a short analysis of some relevant provisions of the Romanian Fiscal Code and also some aspects
deriving from decisions issued by the Administrative and Tax Litigation Chamber of The High Court of Cassation and Justice
concerning the legal regime of dividends. Consequently, the authors are presenting both perspectives of the interpretation of
the issue regarding the tax due for dividends to be considered part of the damage caused by tax evasion crime, resulting from
two decisions of the two Criminal Sections of The Bucharest Court of Appeal, also arguing in favour of the most solid
interpretation among them |
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| ISSN: | 2068-7796 2068-7796 |