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Infracțiunile prevăzute în art. 2721 din Legea nr. 31/1990 privind societățile. Comentarii din perspectiva mixtă civilă (raporturi juridice între profesioniști) – penală

Autor: Sebastian BODU, Ciprian BODU

Publicat în: Revista Dreptul nr.5/2016

Disponibil onlineaici.

Titlul lucrării în engleză: Offences provided in Article 2721 of the Law No 31/1990 on companies. Comments from the mixed civil (legal relationships between professionals) – criminal perspective

Abstract: The offences provided by the Law No 31/1990 on companies form a domain relatively little explored by the criminal law specialists and quasi-unexplored by the civil law specialists. This study deals with the two offences grouped within Article 2721. These offences have a few specific elements. First, the active subject in the legal rule hypothesis is qualified, namely a person that holds a certain [vezi tot]

Vizualizări 188

Controversial aspects regarding tax evasion

Autor: Mircea-Constantin SINESCU, Adrian-Lucian CATRINOIU
Publicat în: Challenges of the Knowledge Society, 2018
Disponibil online: aici.
Abstract: Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal. Debating upon the impunity provision stated by art. 10 of Law no. 241/2005, the study also sheds light upon the issue of the perspective of the judicial organs regarding the juridical regime of the tax due for dividends. The main focus of the paper leads [vezi tot]

Vizualizări 103