„Noua” incriminare a evaziunii fiscale comise prin reţinerea şi neplata, respectiv, încasarea şi neplata anumitor impozite şi/sau contribuţii
„New” incrimination of tax evasion committed through by withholding and non payment, respectively, collection and non payment of certain taxes and/or contributions

Summary/Abstract: This study analyzes the need to recriminalize the crime of tax evasion committed by withholding and non payment, respectively, the collection and non payment of certain taxes and/or contributions expressly provided for in the annex to Law no. 241/2005, under the conditions in which such a deed with strong reverberations in the Romanian social environment had been decriminalized by the legislator's passivity after the publication of the Constitutional Court Decision no. 363 of May 7, 2015, by which the unconstitutionality of the provisions of art. 6 of this law.

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