Despre „bacşiş” (ca) şi despre mită
About "tipping" as/and bribery
Author(s): Adrian Fanu-MocaSubject(s): Criminal Law
Published by: Universul Juridic
Keywords: tipping; taxation; tapster; waiter; economic operator; giving bribes; taking bribes; income tax;
Summary/Abstract: This study analyses the new criminal offence of giving and receiving sums of money offered voluntarily by customers in addition to the value of the goods supplied or services rendered by economic operators carrying out activities corresponding to restaurants and bars, under conditions of non taxation, concluding that, after the entry into force of the provisions of Law No 376/2022, these are the offences of giving and taking bribes respectively.
Journal: Analele Universității de Vest din Timișoara - Seria Drept
- Issue Year: 2023
- Issue No: 1
- Page Range: 22-28
- Page Count: 7
- Language: Romanian