Evaziunea fiscală. Infracţiune de rezultat sau infracţiune de pericol?
Tax evasion. A crime that requires a material result or only a state of danger?

Summary/Abstract: Although tax evasion has been incriminated in Romania for almost 100 years, in doctrine and judicial practice contradictory points of view exist regarding the result requirement as a constituent element of crime. The present study aims to carry out an in-depth analysis that provides an answer to the question of whether the crime of tax evasion require a material result or only a state of danger. The study is divided into three sections starting with an overview of the concept of tax evasion, followed by the demarcation line between lawful and illegal evasion and the legal history regarding tax evasion. The next section presents various concepts and theories about the material result or the state of danger as a constituent element of crime, presented in national and international doctrine. The discussion continues with a presentation of the consequences of the classification of offences, by reference to the result they produce. In the last part of the study, an analysis of all variants of tax evasion is presented, based on the theories and concepts set out in previous sections, which concludes that tax fraud, apparently a crime that requires a material result, is in fact a crime that requires only a state of danger.

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