Persoana juridică – subiect activ al infracţiunii de evaziune fiscală
The legal person - the active subject of the offense tax evasion

Summary/Abstract: Tax evasion is a scourge that affects society both in its economic dimension and in its moral, human and legal dimension. In this context, the judicial penal policy of a State, reflected in how the criminal legal norms are promptly applied in concrete situations is a crucial element in fighting this phenomenon. A legal entity is the main actor in the commission of the tax evasion offences, most of such offences being committed in the name, interests or the achievement of the legal purpose of the legal entity. In these conditions we should boost the judiciary to impose criminal liability of legal persons, in cases when all legal requirements are met both in terms of legal content of the offences of tax evasion provided by Law no. 241/2005 and in terms of criminal liability of legal persons provided by art. 135 of the Romanian Penal Code.

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