EVOLUŢIA SANCŢIONĂRII INFRACŢIUNILOR ÎN CODUL FISCAL
THE EVOLUTION OF SANCTIONING OF CRIMES IN THE FISCAL CODE

Summary/Abstract: Generic legal object is the crime of tax code governing the normal social relationships and financial obligations of taxpayers and state tax on tax and other statutory contributions arise from transactions with excisable products. These social relations appear in the creation and implementation of state resources to perform its function. Material object exists for most offenses of Tax Code, consisting of excise goods are manufactured, purchased, used, delivered, sold or labeled in contravention of the laws.

• Details
• Contents