Autor: Oana Bugnar-Coldea

Publicat în: Revista Universul Juridic nr. 7/2021

Articol disponibil online: aici.

Abstract: Art. 10 of Law no. 241/2005 has raised debates since the adoption of this law and has undergone changes over time, the legislator oscillating between the desire to drastically punish persons who have committed tax evasion offences and to quickly recover the damage caused by committing such offenses. In this article, these provisions are analyzed, in the light of the most recent amendments brought by Law no. 55/2021, being highlighted the problems that appeared in the judicial practice prior to these changes, the possible solutions, [vezi tot]