MODIFICĂRI INTERVENITE ÎN MATERIA EVAZIUNII FISCALE PRIN LEGEA NR. 126/2024
AMENDMENTS IN THE FIELD OF TAX EVASION BY LAW 126/2024
Author(s): Răzvan-Gabriel DaluSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax evasion; amending the legislation; change the sanctioning system;
Summary/Abstract: This article analyzes the changes made on the matter of tax evasion by Law no. 126/2024 regarding the definition of some terms, the criminalization of some new acts, the modification of the sanctioning regime for the existing acts, the modification of the cases for reducing the punishment, but also the introduction of a new case of non-punishment.
Journal: Universul Juridic
- Issue Year: 2024
- Issue No: 10
- Page Range: 27-36
- Page Count: 10
- Language: Romanian
