EVAZIUNEA FISCALĂ. REALIZAREA DE VENITURI DIN COMERCIALIZAREA DE AUTOTURISME SECOND-HAND DE CĂTRE PERSOANE FIZICE
TAX EVASION. INCOME FROM THE SALE OF SECOND-HAND CARS BY NATURAL PERSONS
Author(s): Ioana Ruxandra MălăescuSubject(s): Law, Constitution, Jurisprudence, Criminal Law, Fiscal Politics / Budgeting, Commercial Law
Published by: EDITURA ,,ACADEMICA BRÂNCUȘI”
Keywords: tax evasion; sale of used cars; unauthorized natural persons; foreseeability;
Summary/Abstract: Judicial practice is not uniform in terms of the existence of the crime of tax evasion in the case of income from the sale of used cars, given that the resale operations are mentioned in the records of the tax authority but the persons who carry them out are not registered at the Trade Register Office, at the competent fiscal bodies and do not declare the realized incomes. There are convincing legal arguments for both the existence and non-existence of the crime, but the non-unitary nature of the practice raises questions about the predictability of the notion of concealment provided by art.9 paragraph 1 letter a) of Law 241/2005.
Journal: ANALELE UNIVERSITĂȚII ,,CONSTANTIN BRÂNCUȘI” DIN TÂRGU JIU - SERIA ȘTIINȚE JURIDICE
- Issue Year: 2022
- Issue No: 1
- Page Range: 21-36
- Page Count: 16
- Language: English, Romanian
