EVAZIUNEA FISCALĂ ȘI SPĂLAREA DE BANI - PREZENTARE GENERALĂ
TAX EVASION AND MONEY LAUNDERING - GENERAL PRESENTATION

Summary/Abstract: This article aims to treat offenses of tax evasion and money laundering not in a complex way, as they appear in various specialty papers, by highlighting their key issues and current topics that, not infrequently, received different jurisprudential solutions, in terms of substantive criminal law, but with references to concrete issues concerning criminal procedure, indicating, where necessary, the defining elements of the two offenses in terms of establishing a legal framework folding concretely and exactly the situations actually revealed, and relevant. The theme chosen will stop and upon a brief comparative analysis of the crime of tax evasion and money laundering, as Romanian legislature intended to proceed with their incrimination before and after entry into force of Law no. 286/2009 on the new Criminal Code and Law no. 187/2012 for the implementation of Law no. 286/2009. Issues that will be evident and shows the time evolution of offenses, until reaching the actual form of the concerned legislation. Thus, in terms of tax evasion , this review will examine, in the light of each article of the law which is, in itself, a certain offense, the changes made by the legislature, highlighting its new interest given to the domain. Regarding the crime of money laundering, the focus will be on the current legal text content, accompanied by short and brief references from the historical point of view. Lastly, in both casses, the article will refer to recently and relevant jurisprudential decisions that are to be followed in practical situations.

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