Short Theoretical and Practical Considerations regarding the Tax Evasion Offense provided by art. 9 of Law no. 241/2005 Cover Image
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Scurte considerații teoretice și practice privind infracțiunea de evaziune fiscală prevăzută de art. 9 din Legea nr. 241/2005
Short Theoretical and Practical Considerations regarding the Tax Evasion Offense provided by art. 9 of Law no. 241/2005

Author(s): Mihai Guran
Subject(s): Law, Constitution, Jurisprudence, Criminal Law
Published by: Editura Universităţii George Bacovia din Bacău România
Keywords: tax evasion; tax fraud; VAT; offenses provided by special laws; the Court of Justice of the European Union;

Summary/Abstract: This article intends to reveal and analyse the recent case law of the High Court of Cassation and Justice in order to ensure a consistent judicial practice in the matter of tax evasion, provided by art. 9 of Law no. 241/2005 for the prevention and combating of tax evasion. At the same time, the article aims to draw attention on the case law of the Court of Justice of the European Union in the field of tax fraud and the possible practical application of the principles that emerge from the judgments given by the European court, in criminal cases having as their object tax evasion offenses.

  • Issue Year: VIII/2019
  • Issue No: 2
  • Page Range: 471-492
  • Page Count: 22
  • Language: English, Romanian