Evidență contabilă. Evidență fiscală. Evaziune fiscală
Accounting records. Tax records. Tax evasion

Summary/Abstract: This scientific approach debates and proposes solutions for a problem of judicial practice also reflected in the doctrine of speciality, namely whether it subsists the offence of tax evasion provided in Article 9 (1) b) or c) of the Law No 241/2005, whose active subject is a legal person, in case of absence of the accounting records of the taxpayer. The author’s certain conclusion is based on arguments related to the legal text and which the practice has embraced as a corollary, and he proposes a solution in the sense that the judicial bodies may analyse that all the constituent elements of the reference offence are present even in the absence of the documents of accounting records. Likewise, the article also deals tangentially with a possible problem related to the constitutionality of a legal phrase that is part of the constituent elements of the offence of tax evasion and criticizes the redundant and incoherent phrasing of the legislator.

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