Evaziunea fiscală. Aspecte teoretice şi practice privind condiţiile de aplicare a dispoziţiilor art. 10 din legea nr. 241/2005
Tax Evasion. Theoretical and Practicai Conditions of Application of art. 10 of Law 241/2005

Summary/Abstract: Law No. 255/2013 governs transient situations resulting from the entry into force of the new Criminal Code, and by art. 79 points 1 and 2 modified the name of chapter III, and the content ofparagraph 1. 1 of art. 10 of law No. 241/2005 preventing and combating tax evasion.The normative provision in force foresees only a cause of punishment reduction, but considering the implications in the judicial practice from the perspective of the incidence of the provisions of art.5 Criminal Code, through this paper we also intend to analyze the conditions for the application of the provisions of art.10 paragraph 1, in the version in force prior to 1 February 2014.As a result of the legal action we have taken, we have found out that the conditions of application of the provisions of art. 10 of the Law no. 241/2005, is not sufficiently clear and accessible to the addressees of the normative framework, and it is imperative that the legislator intervenes in order to establish the accuracy of the content of the legal norm, with the consequence of its coherent application.

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