ACCOUNTING AND LEGISLATIVE INTERPRETATIONS OF TAX EVASION FACTS - BETWEEN REALITY AND LEGALITY
ACCOUNTING AND LEGISLATIVE INTERPRETATIONS OF TAX EVASION FACTS - BETWEEN REALITY AND LEGALITY

Summary/Abstract: Enforcement of the Law 241/2005 on preventing and combating tax evasion gave rise, in the current specialized practice, to some interpretations, the practice not being consistent, due to the fact that the authorities that apply it also interpret it differently, from situation to situation, and from one area of application to another, and the ways in which the facts of tax evasion are performed varies, from case to case. At present, the main offenses investigated by the criminal investigation authorities are determined by the taxpayers’ misapplication of the provisions in art 6 and 9 of the aforementioned law.

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