DESPRE EVAZIUNEA FISCALĂ ŞI DESPRE MERCANTILIZAREA RĂSPUNDERII PENALE PRIN NOILE MODIFICĂRI ADUSE LEGII NR. 241/2005
DESPRE EVAZIUNEA FISCALĂ ŞI DESPRE MERCANTILIZAREA RĂSPUNDERII PENALE PRIN NOILE MODIFICĂRI ADUSE LEGII NR. 241/2005

Summary/Abstract: The present study aims at an analysis of the Romanian legislation meant to regulate the fight against tax evasion, with the stated purpose of highlighting the most important shortcomings of the legal text under discussion. Thus, a first problem identified refers to the fact that there is no legal definition of the notion of tax evasion or that of tax fraud, the latter being not even referred to by Romanian legislation. In view of this situation, we propose in this paper a complete definition for both the notion of tax evasion and that of tax fraud. Also, the paper tries to establish as accurately as possible the scope of Law no. 241/2005 for preventing and combating tax evasion, especially in the new context created by the ruling of the High Court of Cassation and Justice - Panel for resolving legal issues, which is based on the thesis that they may fall under this normative act only tax receivables resulting from the application of the Tax Code. Unfortunately, such an interpretation significantly restricts the scope of Law no. 241/2005, which requires the adoption of new legislation, which would give an unequivocal answer to all such problems. Last but not least, the paper makes a brief analysis of the crimes regulated by Law no. 241/2005, the sanctioning regime established by it, but especially analyzes the cases of impunity or reduction of the recently regulated punishments, emphasizing the deficiencies of these new regulations. On this occasion, we also proposed more realistic and more efficient solutions for sanctioning the facts and for recovering the damages caused by them, respectively the reintroduction of the contravention liability in the legislation called to prevent and combat tax evasion.

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