ART. 10 DIN LEGEA NR. 241/2005 PENTRU PREVENIREA ŞI COMBATEREA EVAZIUNII FISCALE – TRECUT ŞI PREZENT
ARTICLE 10 OF LAW NO. 241/2005 FOR PREVENTING AND COMBATING TAX EVASION – THE PAST AND THE PRESENT
Author(s): Oana Bugnar-ColdeaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: Art. 10; tax evasion; damage; cause of impunity; applicability conditions; penalty; fine;
Summary/Abstract: Art. 10 of Law no. 241/2005 has raised debates since the adoption of this law and has undergone changes over time, the legislator oscillating between the desire to drastically punish persons who have committed tax evasion offences and to quickly recover the damage caused by committing such offenses. In this article, these provisions are analyzed, in the light of the most recent amendments brought by Law no. 55/2021, being highlighted the problems that appeared in the judicial practice prior to these changes, the possible solutions, the conditions of applicability of art. 10 at present, as well as some problems of interpretation that may arise, including in certain special cases.
Journal: Universul Juridic
- Issue Year: 2021
- Issue No: 07
- Page Range: 86-122
- Page Count: 37
- Language: Romanian