Ascunderea bunului ori a sursei impozabile sau taxabile. (Im)posibilitatea reţinerii infracţiunii prevăzute de art. 9 alin. (1) lit. a) din Legea nr. 241/2005 în cazul în care bunul sau sursa impozabilă provine din săvârşirea unei infracţiuni
Hiding goods or taxable sources. The (Im)possibility of criminal prosecution for committing the offence provided by Article 9 paragraph (1) letter a) of Law no. 241/2005 in case the goods or taxable source derive from the committing of a crime

Summary/Abstract: Given the fact that an important source of state financing is represented by taxes owed by taxpayers and the fact that tax evasion is a constantly developing phenomenon, the temptation to apply the legal regulations that incriminate tax evasion in as many situations as possible is high. Thus, the question arose to what extent Article 9 paragraph (1) letter a of Law no. 241/2005 could be applied if the taxable good comes from a criminal activity. The doctrine and case-law prove that the answer is not necessarily an obvious one. In these circumstances, this material is intended to be a synthesis of these solutions, followed by references to the Court of Justice of the European Union`s case-law that are relevant in this context. The final part of the paper is dedicated to proposals for resolving the situations that bring into question the possibility of taxing such goods and the criminal law intervention.

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