The tax evasion set out by art. 9 par. (1) b) and c) of the Law no. 241/2005. Single offense. Admissibility Cover Image

Evaziunea fiscală prevăzută în art. 9 alin. (1) lit. b) și c) din Legea nr. 241/2005. Infracțiune unică. Admisibilitate
The tax evasion set out by art. 9 par. (1) b) and c) of the Law no. 241/2005. Single offense. Admissibility

Author(s): Ivan Gheorghe
Subject(s): Law, Constitution, Jurisprudence
Published by: Universul Juridic
Keywords: tax evasion; single offense; alternative way for committing the offense;

Summary/Abstract: The actions and inactions stated in art. 9 par. (1) b) and c) of Law no. 241/2005 on the prevention of and fight against tax evasion, referring to the same trading company, are alternative ways for committing the act, and constitute a single offense of tax evasion as set out by art. 9 par. (1) b) and c) of the aforementioned law.

  • Issue Year: 2018
  • Issue No: 1
  • Page Range: 243-251
  • Page Count: 9
  • Language: Romanian
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