CONCEALMENT OF SOURCES OF TAXABLE 
INCOME WITHIN THE MEANING TO 
ARTICLE 9 PARA. 1 LET. A) OF LAW NO. 241/2005
 ON THE PREVENTION AND FIGHT
 AGAINST TAX EVASION Cover Image

CONCEALMENT OF SOURCES OF TAXABLE INCOME WITHIN THE MEANING TO ARTICLE 9 PARA. 1 LET. A) OF LAW NO. 241/2005 ON THE PREVENTION AND FIGHT AGAINST TAX EVASION
CONCEALMENT OF SOURCES OF TAXABLE INCOME WITHIN THE MEANING TO ARTICLE 9 PARA. 1 LET. A) OF LAW NO. 241/2005 ON THE PREVENTION AND FIGHT AGAINST TAX EVASION

Author(s): Bogdan Vîrjan
Subject(s): Law, Constitution, Jurisprudence
Published by: Editura Hamangiu S.R.L.
Keywords: Concealment; taxpayer; tax evasion; offence; taxable income

Summary/Abstract: Article 9 para. (1) let. a) of Law no. 241/2005 on the prevention and fight against tax evasion incriminates “the act of concealing the good or the source of taxable income with a view to avoiding fulfilling the tax obligations”. Without attempting an actual analysis of this offence, this article proposes to make a more detailed presentation of the scope of the tax evasion offence referred to in Article 9 para. 1 let. a) of Law no. 241/2005, in the method consisting in the concealment of the source of taxable income. Therefore, we have insisted both on issues regarding the applicability of this law within the meaning of fighting against tax evasion offences and on the preventive aspect, regarded in light of the non-criminal law in force. This under the circumstances in which Law no. 241/2005 comprises very few prevention norms, although it is called the Law for the prevention and fight against tax evasion. The conclusion that should be reached is that by using the expression “concealment” of the source of taxable income, which has a very broad scope, the Romanian lawmaker managed to give a slender regulation to the tax evasion offence referred to in Article 9 para. 1 let. a) of Law no. 241/2005.

  • Issue Year: 2013
  • Issue No: XII
  • Page Range: 48-60
  • Page Count: 12
  • Language: English