Autor: Ciprian Coadă
Publicat în: Revista „Dreptul”, nr. 6/2015
Disponibil online: aici.
Titlul lucrării în engleză: Difficulties in establishing the damage and the ancillary payment obligations, in case of tax evasion offences
Abstract: The process of fighting against tax evasion has been and continues to be of particular importance for the Romanian legislator, due to the negative effects which this widespread phenomenon generates on the economic and social life, affecting the long-term development of a country faced with a fragile economy, still in transition. Despite the legislative developments of the last years, the normative framework in force continues to generate certain controversies, due to [vezi tot]
