Some Theoretical and Practical Aspects Regarding the Offense Provided in Art. 9 Paragraph 1 Letter C of Law No. 241/2005 for Preventing and Combating Tax Evasion
Some Theoretical and Practical Aspects Regarding the Offense Provided in Art. 9 Paragraph 1 Letter C of Law No. 241/2005 for Preventing and Combating Tax Evasion

Summary/Abstract: The present paper aims to highlight some theoretical and legal aspects of the offense provided by art. art. 9 letter c of Law no. 241/2005 on preventing and combating tax evasion, as well as stressing the need to reform the current legislative framework.. The current regulation aimed to reduce crime in the economic-financial field, but Law no. 241/2005 presents numerous deficiencies and has direct repercussions on the way of interpretation and application of the law by the judicial bodies and, at the same time, on the activities carried out by the economic agents. After a close analysis, we have determined that the provisions of art. 9 letter c of Law no.241/2005 regarding the object of the offense, the active subject, the criminal participation, but also in the situation of theft from the payment of several tax obligations, the regulation is not sufficiently clear and accessible to the recipients of the normative framework, being necessary the intervention of the legislator in order to accurately establish the content of the legal norm, with the consequence of applying it in a coherent way.

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