IMPOZITUL PE VENIT DIN DIVIDENDE PERSOANE FIZICE, ELEMENT MATERIAL AL INFRACȚIUNII DE EVAZIUNE FISCALĂ
DIVIDEND INCOME TAX OF INDIVIDUALS, MATERIAL ELEMENT OF TAX FRAUD

Summary/Abstract: Financial crimes are crimes against property, involving the unlawful conversion of the ownership of property (belonging to one person) to one's own personal use and benefit. Financial crimes may involve fraud (cheques fraud, credit card fraud, mortgage fraud, medical fraud, corporate fraud, securities fraud (including insider trading), bank fraud, payment (point of sale) fraud, health care fraud); theft; scams or confidence tricks; tax evasion; bribery; embezzlement; identity theft; money laundering; and forgery and counterfeiting including the production of Counterfeit money and consumer goods. Financial crimes may involve additional criminal acts, such as computer crime, elder abuse, burglary armed robbery, and even violent crime such as robbery or murder. Financial crimes may be carried out by individuals, corporations, or by organized crime groups. Victims may include individuals, corporations, governments, and entire economies. Financial crimes is a big problem nowadays and a great challenge for the legislator to find legislative solutions the most effective way that institutions are called upon to defend their observance may have available legal tools to prevent, combat and sanction any violation of financial legislation. The challenge is all the greater as the laws must be consistent with the rights and freedoms and be able to prevent any attempt to abuse by those who enforce the law even if offenders do not operate within any restrictions. Ingenuity criminals is boundless but below I will present a special case which was managed legal classification as a criminal offense in proceedings which at first glance may presents as perfectly legal.

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