Bacau Court, Criminal Division, Sentence no. 872 of 23 May 2011, final on the 13th of  October 2011 (Case Study) Cover Image
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Judecătoria Bacău, Secţia penală, Sentinţa nr. 872 din 23 mai 2011, definitivă la 13 octombrie 2011 (Studiu de caz)
Bacau Court, Criminal Division, Sentence no. 872 of 23 May 2011, final on the 13th of October 2011 (Case Study)

Author(s): Andra Roxana Ilie
Subject(s): Law, Constitution, Jurisprudence
Published by: C.H. Beck Publishing House - Romania
Keywords: criminal liability of moral person; insolvency; defalcation; tax dodging; fine

Summary/Abstract: A limited liability company submitted to the insolvency procedure can be held liable for tax dodging and for defalcation, committed continously, in case it didn't pay the income taxes, the social security taxes and the insurace taxes. The penalty which can be inflicted to the moral person is, according to the court's decision, a fine of RON 2500.

  • Issue Year: 2013
  • Issue No: 09
  • Page Range: 522-524
  • Page Count: 2
  • Language: Romanian