Cauzele de aplicare a pedepsei amenzii şi de nepedepsire reglementate de Legea nr. 55/2021
în materia evaziunii fiscale
The causes of the application of the penalty of the fine
and of impunity regulated by Law no. 55/2021 in the matter of tax evasion
Author(s): Adrian Fanu-MocaSubject(s): Criminal Law
Published by: Universul Juridic
Keywords: tax evasion; tax fraud; fine; damage; ancillary tax receivables;
Summary/Abstract: This study analyzes the new regulations of art. 10 of Law no. 241/2005, in the form amended by Law no. 55/2021, which established a cause of application of the fine, mandatory or optional, depending on the amount of damage repaired and, respectively, a special cause of impunity in case of full payment of the damage, increased by 20%, to which additional tax receivables are added.
Journal: Analele Universității de Vest din Timișoara - Seria Drept
- Issue Year: 2021
- Issue No: 1
- Page Range: 6-16
- Page Count: 10
- Language: Romanian
