TAX EVASION, FICTITIOUSNESS OF COMMERCIAL
OPERATIONS AND UNREPORTED EMPLOYMENT
TAX EVASION, FICTITIOUSNESS OF COMMERCIAL
OPERATIONS AND UNREPORTED EMPLOYMENT
Author(s): Ioana Stoenac-CîrsteaSubject(s): Law, Constitution, Jurisprudence, Criminal Law
Published by: Editura Bibliotheca
Keywords: tax evasion; financial receivables; tax receivables; tax liability; trade companies; fictitious commercial operations;
Summary/Abstract: The article briefly analyses the accomplishment of the conditions to hold the author criminally liable for committing the crime of tax evasion pursuant to art. 9 letter c) of the Act 241/ 2005 in the case the taxpayer records in the accounting book some fiscal invoices certifying fictitious commercial operations,which have been performed in reality.
Journal: Valahia University Law Study
- Issue Year: 32/2018
- Issue No: 2
- Page Range: 70-78
- Page Count: 9
- Language: English
