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]