Practică neunitară în combaterea evaziunii fiscale. Inconsecvenţe legislative. Controverse (I)
Uneven practice in combating tax evasion. Legislative inconsistencies. Controversies. (I)

Summary/Abstract: In this first part of the article, the authors perform a comparison between the former and the new direct and indirect regulations of tax evasion having in view the current needs to prevent and combat tax evasion. They highlight some gaps, inconsistencies and inaccuracies in the law, and mention acts of uneven judicial practice in the application of the laws, including some decisive and favored causes and conditions of the phenomenon of tax evasion starting from the provisions of articles 1 to 5 of the Law no. 241/2005. Taking the risk to be in error, the authors conduct a critical examination of some opinions expressed in doctrine, presenting the pros and cons, and making some proposals for lege ferenda.

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