Tax Evasion – between Civil and Criminal Law
Establishing the boundaries between the behaviors that constitute tax evasion and those that are outside the criminal law is a subject of maximum interest both for the people called to apply the law, and especially for the litigants. In this article, the authors propose to analyze the relationship b...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Danubius University
2023-10-01
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| Series: | Journal of Danubian Studies and Research |
| Subjects: | |
| Online Access: | https://dj.univ-danubius.ro/index.php/JDSR/article/view/2574/2628 |
| _version_ | 1797629611014619136 |
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| author | Adriana-Iuliana Stancu Mihaela Agheniței |
| author_facet | Adriana-Iuliana Stancu Mihaela Agheniței |
| author_sort | Adriana-Iuliana Stancu |
| collection | DOAJ |
| description | Establishing the boundaries between the behaviors that constitute tax evasion and those that are outside the criminal law is a subject of maximum interest both for the people called to apply the law, and especially for the litigants. In this article, the authors propose to analyze the relationship between tax evasion and payment due. Over time, a non-unitary practice at the level of judicial bodies has formed around it, capable of generating confusion. The authors believe that some problems are placed in the litigious-fiscal area, coming out of the authority of the criminal law. In support of this opinion, arguments regarding the requirement of the typicality of the deed both on the subjective and objective side, as well as on the need to apply the criminal law as an ultima ratio, are presented at length. |
| first_indexed | 2024-03-11T10:55:35Z |
| format | Article |
| id | doaj.art-d9f425fec10f4acc986effcffd0373e1 |
| institution | Directory Open Access Journal |
| issn | 2284-5224 |
| language | English |
| last_indexed | 2024-03-11T10:55:35Z |
| publishDate | 2023-10-01 |
| publisher | Danubius University |
| record_format | Article |
| series | Journal of Danubian Studies and Research |
| spelling | doaj.art-d9f425fec10f4acc986effcffd0373e12023-11-13T09:55:04ZengDanubius UniversityJournal of Danubian Studies and Research2284-52242023-10-01131141159Tax Evasion – between Civil and Criminal LawAdriana-Iuliana Stancu0Mihaela Agheniței1“Dunarea de Jos” University of Galati“Dunarea de Jos” University of GalatiEstablishing the boundaries between the behaviors that constitute tax evasion and those that are outside the criminal law is a subject of maximum interest both for the people called to apply the law, and especially for the litigants. In this article, the authors propose to analyze the relationship between tax evasion and payment due. Over time, a non-unitary practice at the level of judicial bodies has formed around it, capable of generating confusion. The authors believe that some problems are placed in the litigious-fiscal area, coming out of the authority of the criminal law. In support of this opinion, arguments regarding the requirement of the typicality of the deed both on the subjective and objective side, as well as on the need to apply the criminal law as an ultima ratio, are presented at length.https://dj.univ-danubius.ro/index.php/JDSR/article/view/2574/2628practicepayment duecriminal lawcivil lawconfusion |
| spellingShingle | Adriana-Iuliana Stancu Mihaela Agheniței Tax Evasion – between Civil and Criminal Law Journal of Danubian Studies and Research practice payment due criminal law civil law confusion |
| title | Tax Evasion – between Civil and Criminal Law |
| title_full | Tax Evasion – between Civil and Criminal Law |
| title_fullStr | Tax Evasion – between Civil and Criminal Law |
| title_full_unstemmed | Tax Evasion – between Civil and Criminal Law |
| title_short | Tax Evasion – between Civil and Criminal Law |
| title_sort | tax evasion between civil and criminal law |
| topic | practice payment due criminal law civil law confusion |
| url | https://dj.univ-danubius.ro/index.php/JDSR/article/view/2574/2628 |
| work_keys_str_mv | AT adrianaiulianastancu taxevasionbetweencivilandcriminallaw AT mihaelaaghenitei taxevasionbetweencivilandcriminallaw |