Infracțiunea de evaziune fiscală în modalitatea prevăzută în art. 9 alin. (1) lit. c) din Legea nr. 241/2005 – Implicații fiscale. Actele de control ale Agenţiei Naţionale de Administrare Fiscală – mijloace de probă?
The offense of tax evasion in the manner provided by art. 9 par. (1) (c) of Law no. 241/2005 – Tax implications. The control acts of the National Agency for Fiscal Administration – evidence?

Summary/Abstract: In the article, the author addresses the following issues: a) the implications of tax evasion in the area of tax obligations, with specific reference to the VAT mechanism, the profit tax, the dividend tax; b) the character of the evidence of the controlling papers of the National Agency for Fiscal Administration made under the prosecutor's order after the commencement of the criminal prosecution.

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