Planificarea fiscală agresivă între evaziune fiscală și fraudă fiscală // Aggressive tax planning between tax evasion and tax fraud
Although the Romanian legislation does not define the concept of tax evasion nor that of tax fraud, the specialized doctrine abounds in opinions regarding the extent and content of these concepts, some of them being of European inspiration. At the same time, European legislation has evolved in recen...
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| Format: | Article |
| Language: | English |
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Editura Universității „Alexandru Ioan Cuza” din Iași
2023-09-01
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| Series: | Analele Ştiinţifice ale Universităţii "Al.I. Cuza" din Iaşi. Ştiinţe Juridice |
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| Online Access: | http://pub.law.uaic.ro/ro/volume-publicate/2023/anale-uaic.-ssj-tomul-lxix-nr.-ii/drept-public/cristina-one-planificarea-fiscal-agresiv-intre-evaziune-fiscal-i-fraud-fiscal |