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 GheorgheSubject(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.
Journal: Revista Pro Lege
- Issue Year: 2018
- Issue No: 1
- Page Range: 243-251
- Page Count: 9
- Language: Romanian