Delimiting between fiscal and penal illicit Cover Image

Delimitări între ilicitul fiscal și penal
Delimiting between fiscal and penal illicit

Author(s): Ioana Maria Costea
Subject(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.

  • Issue Year: XLIII/2017
  • Issue No: 1
  • Page Range: 229-258
  • Page Count: 30
  • Language: Romanian