Impozitarea veniturilor a căror sursă nu a fost identificată. O cutie a Pandorei privită critic (și) prin prisma jurisprudenței
Taxation of Income Whose Source Has Not Been Identified. A Pandora’s Box Viewed Critically (Also) Through the Lens of Jurisprudence

Summary/Abstract: The latest changes in the matter of income whose source has not been identified have led to the establishment of an excessive tax rate (art. 117 C. fisc.). In relation to the current legislation, this false category – “income whose source has not been identified” raises numerous legal problems in practice. Is art. 117 C. fisc. constitutional? Does the 70% tax rate represent a criminal sanction? Who is responsible for proving the source of income? Does the presumption of the acquisition of the lawful nature of the property still exist? Are there in reality incomes whose source cannot be identified? Is it possible to apply the 70% tax rate retroactively? Without claiming to deal exhaustively with these topics, this article attempts to provide an argumentative answer to the aforementioned questions.

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