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Tax evasion - Daniela Dediu
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Publisher: Universul Juridic
Author: Daniela Dediu
Pages: 642
Publisher year: 2018
ISBN: 978-606-39-0305-2
Product Code:
9786063903052
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Tax evasion crimes are the main stepping stone for criminal law practitioners, motivated by the need for detailed knowledge of the specific mechanisms of the business environment.
The present paper was born from the author's desire, herself a practitioner in the field of economic crimes, to deepen and systematize the recent jurisprudence in the field of tax evasion crimes provided by Law no. 241/2005, resulting in a collection of commented judicial practice, structured on ten chapters, which includes both aspects of material and procedural law.
The presented court decisions were selected from the most representative for the high issue of law, wishing to cover a geographical area as wide as possible, so as to reflect the guidelines in principle at national level.
The systematization method, together with the comments that accompany some of the cases and references to related normative acts, provides an overview of the main legal issues raised during the resolution of cases of tax evasion, useful to both theorists and especially practitioners. of law.
The present paper was born from the author's desire, herself a practitioner in the field of economic crimes, to deepen and systematize the recent jurisprudence in the field of tax evasion crimes provided by Law no. 241/2005, resulting in a collection of commented judicial practice, structured on ten chapters, which includes both aspects of material and procedural law.
The presented court decisions were selected from the most representative for the high issue of law, wishing to cover a geographical area as wide as possible, so as to reflect the guidelines in principle at national level.
The systematization method, together with the comments that accompany some of the cases and references to related normative acts, provides an overview of the main legal issues raised during the resolution of cases of tax evasion, useful to both theorists and especially practitioners. of law.
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Tax evasion - Daniela Dediu
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The author is a military prosecutor in the Military Prosecutor's Office attached to the Bucharest Military Tribunal, with a 15-year activity in the field of criminal prosecution, especially in the matter of financial-economic and corruption crimes.
The professional experience thus acquired has been capitalized in numerous articles published in specialized journals, but also in the support of scientific communications at various national and international conferences in the field of criminal law and criminal procedure.
Since 2020 he has been a doctor in criminal procedural law, a title obtained within the Doctoral School of the Institute of Legal Research „Acad. Andrei Radulescu ”of the Romanian Academy.
The professional experience thus acquired has been capitalized in numerous articles published in specialized journals, but also in the support of scientific communications at various national and international conferences in the field of criminal law and criminal procedure.
Since 2020 he has been a doctor in criminal procedural law, a title obtained within the Doctoral School of the Institute of Legal Research „Acad. Andrei Radulescu ”of the Romanian Academy.
Content
Abbreviations / 5
Chapter I
OFFENSES RELATED TO TAX EVASION OFFENSES / 15
A. The offense provided by art. 3 of Law no. 241/2005. Lack of intention. The principle of bis in idem. Pay / 15
B. The offense provided by art. art. 9 para. (1) lit. b) of Law no. 241/2005. Estimation of damage in the absence of documents
accountant. Lack of intention. Pay / 15
The crime provided by art. 4 of Law no. 241/2005. Dangerous offenses. Lack of intention. The need to take responsibility
concomitant with other facts. Wrong payment / 32
The crime provided by art. 5 of Law no. 241/2005. Lack of material element. Pay / 41
A. The offense provided by art. 7 para. (2) of Law no. 241/2005. Material object. Fiscal bill. Pay / 45
B. The offense provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Obtaining income from the sale of invoices. The purpose of registering fictitious invoices in the accounting records.
Fictitious operations. Pay / 45
The crime provided by art. 8 para. (1) of Law no. 241/2005. Attempt. Valid invoice. Reversal of invoices for which a VAT refund has been requested and obtained. Wrong payment / 58
The crime provided by art. 8 para. (2) of Law no. 241/2005. Plurality constituted. Conditions for the existence of the deed. The relationship with the crime provided by art. 8 para. (1) of Law no. 241/2005. Crime contest / 75
The crime provided by art. 8 para. (1) of Law no. 241/2005. Attempt. The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Unreal intra-community deliveries. Intent / 83
Chapter II
SUCCESSION OF CRIMINAL LAWS / 99
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Payment of damages. More favorable criminal law. The meaning of the wording “crime of the same kind” from art. 741
C. pen. (1968) / 99
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Article 741 C. pen. (1969). CCR decision no. 573/2011.
More favorable criminal law. Effects / 114
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Continuous form. The moment of exhaustion of the crime.
Succession of criminal laws. Applicable criminal law. Incident of art. 10 para. (1) of Law no. 241/2005. Individualization of punishment 123
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Continued crime. Applicable criminal law. Wrong termination of criminal proceedings. Payment of damages.
Amount of damage / 129
Chapter III
ACTIVE SUBJECT / 138
The crime provided by art. 9 para. (1) lit. g) of Law no. 241/2005. Active subject. Bailiff. The crime of money laundering provided by art. 29 para. (1) lit. a) and c) of Law no. 656/2002. Appeal in cassation / 138
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Author. Complicity. Fragmented research of the evasionist mechanism - wrong legal classification of facts.
Wrong termination of criminal proceedings. Pay. False in documents under private signature / 157
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Active subject. Intent qualified by purpose / 170
Chapter IV
OBJECTIVE SIDE / 177
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Omission of VAT payment. Hiding the taxable source. Pay. The crime of money laundering provided by art. 29 para. (1) lit. a) of Law no. 656/2002. Good that comes
from committing crimes. Acquire / 177
The crime provided by art. 9 para. (1) lit. b) and c) of Law no. 241/2005. Character of the Declaration 394. Lack of evidence. Pay / 200
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Late registration of invoices in accounting. Wrong payment / 211
The crime provided by art. 9 para. (1) lit. b) and f) of Law no. 241/2005. The crime of money laundering provided by art. 23 lit. b) of Law no. 652/2002. Failure to meet the constitutive elements of the crimes. The subjective side. Pay / 219
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Submission of Declaration 300 and Declaration 100.
Failure to pay tax obligations. Civil side. Object and limits of the trial. Deductible expenses. Pay / 239
The crime provided by art. 9 para. (1) lit. e) of Law no. 241/2005. An obvious double parallel. The unpredictability of the deed by the criminal law. Pay. The crime provided by art. 9 para. (1) lit. b) and e) of Law no. 241/2005 - alternative variants.
Unique crime. Rejection of the request to change the legal classification / 254
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Tax decisions annulled by the civil court.
Judicial work authority. Continued offense / 265
Chapter V
THE REPORT BETWEEN THE OFFENSES PROVIDED BY LAW NO. 241/2005 / 280
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Failure to apply art. 10 of Law no. 241/2005. Concomitant application of mitigating circumstances. Offense Vs. the contravention provided by art. 336 para. (1) lit. o) of Law no. 207/2015. Complicity in the crime of tax evasion / 280
The crime provided by art. 9 para. (1) lit. b) and f) of Law no. 241/2005. Changing the legal framework. Alternate variant
tive. Single offense / 309
The crime provided by art. 8 para. (1) of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. c) of the Law
no. 241/2005. Distinction. Material element. Follow / 322
The crime provided by art. 4 of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. f) of Law no. 241/2005. Lack of constitutive elements of crimes.
Rejection of the complaint against the classification solution / 331
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005 vs. the crime provided by art. 11 lit. b) of Law no. 87/1994. Distinction. The deed provided by the criminal law. Material jurisdiction of the court / 340
Chapter VI
SUBJECTIVE SIDE / 358
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Fictitious operations. Subjective side / 358
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Failure to draw up or delaying the preparation of a supporting document. Non-deductible expenses vs. unreal / fictitious expenses. Incorrect calculation of VAT. Probation. Lack of intention. Acquire / 377
The crime provided by art. 9 para. (1) lit. d) of Law no. 241/2005. Deletion of the company after the beginning of the fiscal inspection. The obligation to keep the accounting documents after the deregistration of the company. The subjective side. Intent / 393
The crime provided by art. 9 para. (1) lit. b) and para. (3) of Law no. 241/2005. The subjective side. The moment of submitting the declarations code 394 and code 300. Intention. Civil side. The amount of the damage. Lack of supporting documents / 402
Chapter VII
CAUSES OF UNPUNISHMENT AND REDUCTION OF PUNISHMENT / 419
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Retention of art. 10 para. (1) of Law no. 241/2005. Failure to specify the full amount of civil claims. The first trial term. Transitional norms provided in art. 19 of
Law no. 255/2013. Article 181 C. pen. (1968) / 419
The crime provided by art. 9 para. (1) lit. c) and para. (2) of Law no. 241/2005. Payment of damages. The more favorable criminal law. Civil side. Wrong retention of art. 10 para. (1) of Law no. 241/2005 / 432
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Payment of damages. Ancillary obligations. Non-incident art. 10 para. (1) of Law no. 241/2005. Illegal punishment 444
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Improper participation. Payment of damages. The claims of the civil party vs. injury. Article 10 para. (1) of Law no. 241/2005. Termination of the criminal trial / 454
Chapter VIII
CIVIL ACTION IN CRIMINAL PROCEEDINGS / 464
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Damage coverage. The amount of the damage.
Ancillary obligations. Insurance seizure in case of termination of criminal proceedings / 464
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Civil side. Payment of ancillary obligations. Delinquent civil liability. Solidarity. Seizure insurance / 476
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Wrong termination of criminal proceedings. I do not reform in pejus. Extent of harm. Ancillary tax liabilities.
Introduction of the civilly responsible party. Seizure insurance / 491
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civil side. Extent of harm. The limits of judgment. Environmental fund. Administration of the Environmental Fund / 500
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civil side. The amount of the damage. Payment
partial damage. Ancillary tax liabilities. Solidarity / 508
The crime provided by art. 11 lit. c) of Law no. 87/1994. Civil side. Termination of criminal proceedings. Prescription of criminal liability. Solution of the civil side. Removal of obvious omission / 515
Chapter IX
RELATIONSHIP WITH OTHER CRIMES OR CONTRAVENTIONS / 524
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005 vs. the crime provided by art. 272 para. (1) lit. b) of Law no. 31/1990. Withdrawal of money from the cashier by the administrator. The non-existence of the deed. Failure to meet the elements constitutive of the crime / 524
The crime provided by art. 9 para. (1) lit. g) of Law no. 241/2005 vs. the crime of theft from seizure provided by art.261 C. pen. Changing the legal framework / 539
The crime provided by art. 9 para. (1) lit. b) and c) of Law no. 241/2005 vs. the crime of intellectual forgery provided by art. 43 of Law no. 82/1994 and the crime of forgery in documents under the private signature provided by art. 290 C. pen. (1968).
The complex crime. Fictitious operation. Succession of criminal laws / 546
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Hiding the taxable source. The crime of carrying out without license or authorization any of the activities in the field of gambling, provided and punished by art. 23 para. (1) of the O.U.G. no. 77/2009. Crime contest.
Wrong payment. Legal entity - failure to meet the conditions of criminal liability. Pay / 571
The crime provided by art. art. 9 para. (1) lit. b) of Law no. 241/2005. The incidence of the contravention provided by art. 219 para. (1) lit. b) of O.G. no. 92/2003 regarding the Fiscal Procedure Code, in the form in force at the date of committing the deed. Dismissal of the appeal in cassation / 587
Chapter X
PROCEDURAL ASPECTS / 600
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Failure to hide the taxable source. Activity of
trade held in the public space. The object of the trial. Pay 600
The offenses provided by art. 4 and art. 9 para. (1) lit. b) of Law no. 241/2005. Finding made without verifying the fulfillment of the conditions provided by art. 172 para. (9) C. pr. pen. Finding made by ANAF specialists seconded to the prosecutor's offices / 608
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Guilt agreement. Continued crime. Succession of criminal laws. The more favorable criminal law. Art. 10 of Law no. 241/2005. Mandatory application of complementary and accessory punishments. Lack of express statement of the defendant. Rejection of the recognition agreement of
guilt / 616
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005 and art. 8 para. (1) of Law no. 241/2005. Fit
legal. Conflict of jurisdiction / 623
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civilally responsible party. Non-introduction in
cause of the civilly liable party. Consequences / 639
Abbreviations / 5
Chapter I
OFFENSES RELATED TO TAX EVASION OFFENSES / 15
A. The offense provided by art. 3 of Law no. 241/2005. Lack of intention. The principle of bis in idem. Pay / 15
B. The offense provided by art. art. 9 para. (1) lit. b) of Law no. 241/2005. Estimation of damage in the absence of documents
accountant. Lack of intention. Pay / 15
The crime provided by art. 4 of Law no. 241/2005. Dangerous offenses. Lack of intention. The need to take responsibility
concomitant with other facts. Wrong payment / 32
The crime provided by art. 5 of Law no. 241/2005. Lack of material element. Pay / 41
A. The offense provided by art. 7 para. (2) of Law no. 241/2005. Material object. Fiscal bill. Pay / 45
B. The offense provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Obtaining income from the sale of invoices. The purpose of registering fictitious invoices in the accounting records.
Fictitious operations. Pay / 45
The crime provided by art. 8 para. (1) of Law no. 241/2005. Attempt. Valid invoice. Reversal of invoices for which a VAT refund has been requested and obtained. Wrong payment / 58
The crime provided by art. 8 para. (2) of Law no. 241/2005. Plurality constituted. Conditions for the existence of the deed. The relationship with the crime provided by art. 8 para. (1) of Law no. 241/2005. Crime contest / 75
The crime provided by art. 8 para. (1) of Law no. 241/2005. Attempt. The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Unreal intra-community deliveries. Intent / 83
Chapter II
SUCCESSION OF CRIMINAL LAWS / 99
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Payment of damages. More favorable criminal law. The meaning of the wording “crime of the same kind” from art. 741
C. pen. (1968) / 99
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Article 741 C. pen. (1969). CCR decision no. 573/2011.
More favorable criminal law. Effects / 114
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Continuous form. The moment of exhaustion of the crime.
Succession of criminal laws. Applicable criminal law. Incident of art. 10 para. (1) of Law no. 241/2005. Individualization of punishment 123
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Continued crime. Applicable criminal law. Wrong termination of criminal proceedings. Payment of damages.
Amount of damage / 129
Chapter III
ACTIVE SUBJECT / 138
The crime provided by art. 9 para. (1) lit. g) of Law no. 241/2005. Active subject. Bailiff. The crime of money laundering provided by art. 29 para. (1) lit. a) and c) of Law no. 656/2002. Appeal in cassation / 138
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Author. Complicity. Fragmented research of the evasionist mechanism - wrong legal classification of facts.
Wrong termination of criminal proceedings. Pay. False in documents under private signature / 157
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Active subject. Intent qualified by purpose / 170
Chapter IV
OBJECTIVE SIDE / 177
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Omission of VAT payment. Hiding the taxable source. Pay. The crime of money laundering provided by art. 29 para. (1) lit. a) of Law no. 656/2002. Good that comes
from committing crimes. Acquire / 177
The crime provided by art. 9 para. (1) lit. b) and c) of Law no. 241/2005. Character of the Declaration 394. Lack of evidence. Pay / 200
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Late registration of invoices in accounting. Wrong payment / 211
The crime provided by art. 9 para. (1) lit. b) and f) of Law no. 241/2005. The crime of money laundering provided by art. 23 lit. b) of Law no. 652/2002. Failure to meet the constitutive elements of the crimes. The subjective side. Pay / 219
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Submission of Declaration 300 and Declaration 100.
Failure to pay tax obligations. Civil side. Object and limits of the trial. Deductible expenses. Pay / 239
The crime provided by art. 9 para. (1) lit. e) of Law no. 241/2005. An obvious double parallel. The unpredictability of the deed by the criminal law. Pay. The crime provided by art. 9 para. (1) lit. b) and e) of Law no. 241/2005 - alternative variants.
Unique crime. Rejection of the request to change the legal classification / 254
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Tax decisions annulled by the civil court.
Judicial work authority. Continued offense / 265
Chapter V
THE REPORT BETWEEN THE OFFENSES PROVIDED BY LAW NO. 241/2005 / 280
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Failure to apply art. 10 of Law no. 241/2005. Concomitant application of mitigating circumstances. Offense Vs. the contravention provided by art. 336 para. (1) lit. o) of Law no. 207/2015. Complicity in the crime of tax evasion / 280
The crime provided by art. 9 para. (1) lit. b) and f) of Law no. 241/2005. Changing the legal framework. Alternate variant
tive. Single offense / 309
The crime provided by art. 8 para. (1) of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. c) of the Law
no. 241/2005. Distinction. Material element. Follow / 322
The crime provided by art. 4 of Law no. 241/2005 vs. the crime provided by art. 9 para. (1) lit. f) of Law no. 241/2005. Lack of constitutive elements of crimes.
Rejection of the complaint against the classification solution / 331
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005 vs. the crime provided by art. 11 lit. b) of Law no. 87/1994. Distinction. The deed provided by the criminal law. Material jurisdiction of the court / 340
Chapter VI
SUBJECTIVE SIDE / 358
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Fictitious operations. Subjective side / 358
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Failure to draw up or delaying the preparation of a supporting document. Non-deductible expenses vs. unreal / fictitious expenses. Incorrect calculation of VAT. Probation. Lack of intention. Acquire / 377
The crime provided by art. 9 para. (1) lit. d) of Law no. 241/2005. Deletion of the company after the beginning of the fiscal inspection. The obligation to keep the accounting documents after the deregistration of the company. The subjective side. Intent / 393
The crime provided by art. 9 para. (1) lit. b) and para. (3) of Law no. 241/2005. The subjective side. The moment of submitting the declarations code 394 and code 300. Intention. Civil side. The amount of the damage. Lack of supporting documents / 402
Chapter VII
CAUSES OF UNPUNISHMENT AND REDUCTION OF PUNISHMENT / 419
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Retention of art. 10 para. (1) of Law no. 241/2005. Failure to specify the full amount of civil claims. The first trial term. Transitional norms provided in art. 19 of
Law no. 255/2013. Article 181 C. pen. (1968) / 419
The crime provided by art. 9 para. (1) lit. c) and para. (2) of Law no. 241/2005. Payment of damages. The more favorable criminal law. Civil side. Wrong retention of art. 10 para. (1) of Law no. 241/2005 / 432
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Payment of damages. Ancillary obligations. Non-incident art. 10 para. (1) of Law no. 241/2005. Illegal punishment 444
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Improper participation. Payment of damages. The claims of the civil party vs. injury. Article 10 para. (1) of Law no. 241/2005. Termination of the criminal trial / 454
Chapter VIII
CIVIL ACTION IN CRIMINAL PROCEEDINGS / 464
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Damage coverage. The amount of the damage.
Ancillary obligations. Insurance seizure in case of termination of criminal proceedings / 464
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Civil side. Payment of ancillary obligations. Delinquent civil liability. Solidarity. Seizure insurance / 476
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005. Wrong termination of criminal proceedings. I do not reform in pejus. Extent of harm. Ancillary tax liabilities.
Introduction of the civilly responsible party. Seizure insurance / 491
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civil side. Extent of harm. The limits of judgment. Environmental fund. Administration of the Environmental Fund / 500
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civil side. The amount of the damage. Payment
partial damage. Ancillary tax liabilities. Solidarity / 508
The crime provided by art. 11 lit. c) of Law no. 87/1994. Civil side. Termination of criminal proceedings. Prescription of criminal liability. Solution of the civil side. Removal of obvious omission / 515
Chapter IX
RELATIONSHIP WITH OTHER CRIMES OR CONTRAVENTIONS / 524
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005 vs. the crime provided by art. 272 para. (1) lit. b) of Law no. 31/1990. Withdrawal of money from the cashier by the administrator. The non-existence of the deed. Failure to meet the elements constitutive of the crime / 524
The crime provided by art. 9 para. (1) lit. g) of Law no. 241/2005 vs. the crime of theft from seizure provided by art.261 C. pen. Changing the legal framework / 539
The crime provided by art. 9 para. (1) lit. b) and c) of Law no. 241/2005 vs. the crime of intellectual forgery provided by art. 43 of Law no. 82/1994 and the crime of forgery in documents under the private signature provided by art. 290 C. pen. (1968).
The complex crime. Fictitious operation. Succession of criminal laws / 546
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Hiding the taxable source. The crime of carrying out without license or authorization any of the activities in the field of gambling, provided and punished by art. 23 para. (1) of the O.U.G. no. 77/2009. Crime contest.
Wrong payment. Legal entity - failure to meet the conditions of criminal liability. Pay / 571
The crime provided by art. art. 9 para. (1) lit. b) of Law no. 241/2005. The incidence of the contravention provided by art. 219 para. (1) lit. b) of O.G. no. 92/2003 regarding the Fiscal Procedure Code, in the form in force at the date of committing the deed. Dismissal of the appeal in cassation / 587
Chapter X
PROCEDURAL ASPECTS / 600
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Failure to hide the taxable source. Activity of
trade held in the public space. The object of the trial. Pay 600
The offenses provided by art. 4 and art. 9 para. (1) lit. b) of Law no. 241/2005. Finding made without verifying the fulfillment of the conditions provided by art. 172 para. (9) C. pr. pen. Finding made by ANAF specialists seconded to the prosecutor's offices / 608
The crime provided by art. 9 para. (1) lit. a) of Law no. 241/2005. Guilt agreement. Continued crime. Succession of criminal laws. The more favorable criminal law. Art. 10 of Law no. 241/2005. Mandatory application of complementary and accessory punishments. Lack of express statement of the defendant. Rejection of the recognition agreement of
guilt / 616
The crime provided by art. 9 para. (1) lit. c) of Law no. 241/2005 and art. 8 para. (1) of Law no. 241/2005. Fit
legal. Conflict of jurisdiction / 623
The crime provided by art. 9 para. (1) lit. b) of Law no. 241/2005. Civilally responsible party. Non-introduction in
cause of the civilly liable party. Consequences / 639
Tax evasion crimes are the main stepping stone for criminal law practitioners, motivated by the need for detailed knowledge of the specific mechanisms of the business environment.
The present paper was born from the author's desire, herself a practitioner in the field of economic crimes, to deepen and systematize the recent jurisprudence in the field of tax evasion crimes provided by Law no. 241/2005, resulting in a collection of commented judicial practice, structured on ten chapters, which includes both aspects of material and procedural law.
The presented court decisions were selected from the most representative for the high issue of law, wishing to cover a geographical area as wide as possible, so as to reflect the guidelines in principle at national level.
The systematization method, together with the comments that accompany some of the cases and references to related normative acts, provides an overview of the main legal issues raised during the resolution of cases of tax evasion, useful to both theorists and especially practitioners. of law.
The present paper was born from the author's desire, herself a practitioner in the field of economic crimes, to deepen and systematize the recent jurisprudence in the field of tax evasion crimes provided by Law no. 241/2005, resulting in a collection of commented judicial practice, structured on ten chapters, which includes both aspects of material and procedural law.
The presented court decisions were selected from the most representative for the high issue of law, wishing to cover a geographical area as wide as possible, so as to reflect the guidelines in principle at national level.
The systematization method, together with the comments that accompany some of the cases and references to related normative acts, provides an overview of the main legal issues raised during the resolution of cases of tax evasion, useful to both theorists and especially practitioners. of law.
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