EVAZIUNEA FISCALĂ ÎN CONDIŢIILE TRANZACŢIILOR INTRACOMUNITARE CU MĂRFURI
Author(s): Nicolae Ghinea
TAX EVASION WITHIN THE COMMUNITY GOODS TRANSACTIONS
Subject(s): Law, Constitution, Jurisprudence
Published by: Academia de Poliţie »Alexandru Ioan Cuza« Bucureşti
Keywords: tax evasion; economic globalization; European Union economic and financial system; Community fraud.
Summary/Abstract: The study highlights that fact that the European Union could not ignore taxes simply because the fiscal measures taken by Member States may reduce the mobility of goods, capital and people and may create economic distortions incompatible with the establishment of a unified economic space. Today we can emphasize the fact that we live in an area of social freedom that has a great impact on crime; thus, the law is no longer required only as an abstract construction, but it was created to regulate the functioning of human relationships; the changes in the social reality decisively influenced the evolution of criminal law.
- Issue Year: 2013
- Issue No: 2
- Page Range: 57-65
- Page Count: 9
- Language: Romanian