TAX EVASION. CAUSES OF UNPUNISHMENT FROM THE PERSPECTIVE OF LAW NO. 55/2021
TAX EVASION. CAUSES OF UNPUNISHMENT FROM THE PERSPECTIVE OF LAW NO. 55/2021

Summary/Abstract: Article 10 of Romanian Law No. 241/2005 on preventing and combating tax evasion has raised numerous debates, but also multiple controversies in practice, already since the adoption of this law, thus undergoing changes over time, with the legislator constantly vacillating between the desire to drastically punish those who commit tax evasion offences, and the desire to quickly recover the damage caused by the commission of such offences. Hereinafter, the current provisions of Art. 10 of Law No. 241/2005 on preventing and combating tax evasion will be analysed from the perspective of the latest amendments brought by Law No. 55/2021, pointing out the issues arising in judicial practice as a result of these legislative interventions, the conditions for the applicability of Art. 10 at present, as well as some interpretation problems that may arise during the criminal proceedings, including the presentation of some special cases where the provisions of Art. 10 may not be rendered effective.

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