Proceduri concurente în combaterea fraudei și evaziunii fiscale
Concurrent procedures in combating tax fraud and evasion

Summary/Abstract: When suspicions of tax fraud or tax evasion arise, the taxpayer concerned is often confronted with a “perfect storm”, namely with concurrent proceedings, both tax and criminal ones, directed against them. In this article, several basic issues relating to the dynamic between the tax and the criminal areas are explored from a procedural standpoint.

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