Considerații și corelații în legătură cu infracțiunea de cesiune fictivă a unei societăți
Considerations and corelations regarding ,the fictious transfer of shares and stocks of a trading company

Summary/Abstract: This research study aims at highlighting the specificity of one of the most encountered crimes in economic matters, respectively, Law no. 31/1990, article 2801, which criminalizes the fictious transfer of shares and stocks in order to commit a crime or to avoid or deter prosecution. The authors wanted to review the main elements that define this crime, trying to establish when it can be applied to a certain illicit behaviour, furthermore analyzing the implications and the interactions with other specific economic crimes like tax evasion, also providing practical solutions in accordance with the Supreme’s Court case-law.

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