TAX EVASION. A CRIME THAT REQUIRES A MATERIAL RESULT OR ONLY A STATE OF DANGER?
Although tax evasion has been incriminated as a crime in Romania for almost 100 years, in the doctrine and judicial practice there are still presented contradictory points of view regarding the requirement result as constituent element of crime. The present study aims to carry out an in-depth analys...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2021-05-01
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| Series: | Challenges of the Knowledge Society |
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| Online Access: | http://cks.univnt.ro/download/cks_2021_articles%252F1_criminal_law%252FCKS_2021_CRIMINAL_LAW_004.pdf |