Controverse privind infracțiunea de evaziune fiscală. Aspecte din practica judiciară
Controversies on the tax evasion offense. Aspects from judicial practice.

Summary/Abstract: Today, tax evasion offenses raise numerous problems in judicial practice. It would be impossible to examine them in a single article. We propose in this study to present a number of considerations on only three of these issues. Specifically, we will analyze the incidence of tax amnesty in the case of claims resulting from criminal offenses and we will present two recent court decisions on two other controversial issues: the determination of commercial transactions and fictitious transactions whose omission to record, respectively, the recording of which may lead to criminal liability for the offenses provided for by Law 241/2005 and the possibility of tax evasion in the case of undeclared work and in the case where the employee is paid more than the amounts specified in the employment contract.

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