Delimitări între ilicitul fiscal și penal
Delimiting between fiscal and penal illicit
Author(s): Ioana Maria CosteaSubject(s): Law, Constitution, Jurisprudence
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: abnormal management act; abuse of rights; simulation; fraud law
Summary/Abstract: Abstract: This study reverses an extremely sensitive issue and developments in tax law matters, namely the distinction between different forms of illicit. At a structural level, the concepts of tax law have specific autonomy; alternatively we see a correlation with the doctrinal elements of civil law. These shades occur in the context that tax law is dependent on the patrimonial dynamics governed by civil law. Equally, the tax behaviors are likely to have their own qualification and hence a range of differentiated consequences.
Journal: Analele Științifice ale Universităţii Alexandru Ioan Cuza din Iași, seria Ştiinţe Juridice
- Issue Year: XLIII/2017
- Issue No: 1
- Page Range: 229-258
- Page Count: 30
- Language: Romanian