Infracţiuni de evaziune fiscală, prevăzute în Legea nr. 241/2005
Tax evasion offences, provided by Law no. 241/2005

Summary/Abstract: The difference between this infraction and the one prescribed by the art. 9 letter b from The Law no. 241/2005, (the omission in hall or in part of the evidence in the accountancy papers or in other legal documents of the realized incomes consists in the fact that, in the last case, the taxpayer declares the excisable source, but does not relieves the obtained incomes, while at the first infraction it is hidden the excisable source. In other words, in the case of the offences prescribed by the art. 9 letter b from The Law no. 241/2005, the activities of the taxpayer are known by the fiscal bodies, being declared to these ones, but the accountant relieves do not reflect closely the realized incomes, while in the case of the infraction prescribed by the art. 9 letter a from the law the taxpayer does not declare the activities that he develops and that are generating incomes (for example, the taxpayer does not declare that he develops activities of cab drivers, that constitute a source of income for him.)

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