Sesizarea penală efectuată la finalizarea inspecţiei fiscale. Efecte
Criminal referral made on completion of the tax inspection. Effects
Author(s): Tanți AnghelSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Civil Law
Published by: Universul Juridic
Keywords: tax inspection report; art. 132 of the tax procedure Code; art. 131 para. (1) of the tax procedure Code; the act of criminal referral drawn up by the tax inspectorate;
Summary/Abstract: With this article we propose to the readers an analysis of one of the last amendments made by the legislator to the tax procedure Code which, although it had a correct purpose, risks to generate abuses in its application, this because the legislator did not carry out its good intention to the end, in the sense that a series of effects remained unregulated for which application rules are necessary, so as to respect the principle of unitary application of the tax law provided for in art. 5 of the tax procedure Code.
Journal: Revista Consultant Fiscal
- Issue Year: 2021
- Issue No: 04
- Page Range: 19-22
- Page Count: 4
- Language: Romanian