Punct de vedere cuprivire la aplicarea dispozițiilor art. 11 din Legea nr. 241/2005 pentru prevenirea și combaterea evaziunii fiscale, cu modificările ulterioare
Point of view on the application of the provisions of art. 11 of Law no. 241/2005 on the prevention and combating of tax evasion, with the subsequent modifications and completions

Summary/Abstract: Article 11 of Law no. 241/2005 on the prevention and combating of tax evasion, with the subsequent modifications, establishes the obligation to order precautionary measures in the case of notification of the offenses of tax evasion also for the fiscal body, not only for the criminal prosecution body or the court, because the law does not distinguish under the aspect of the active subject of the measure.

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