Abuzul de drept în dreptul fiscal și optimizarea fiscală. Limite și similitudini
Abuse of Law in Tax Law and Tax Optimization. Limits and Similarities

Summary/Abstract: Certain fiscal conduct can be interpreted differently depending on who is doing the interpreting. What for a taxpayer may represent a tax optimization measure, for the tax authorities may represent an abusive exercise of a right. The consequences of each hypothesis are diametrically opposed, with direct repercussions on the tax situation of the taxpayer, a fact that pleads for consideration and prudence in drawing a conclusion, regardless of meaning. Also, the notions of tax law abuse and tax optimization must be delimited from other neighbouring notions, such as tax evasion and tax fraud. In order to fit a certain fiscal conduct into one category or another, it is necessary to define, understand and operate in a clear manner with all these concepts.

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