Autor: Laura Maria STĂNILĂ

Publicat în: Journal Of Eastern European Criminal Law no. 2/2015

Revistă disponibilă: aici.

Abstract: Tax evasion is a scourge that affects society both in its economic dimension and in its moral, human and legal dimension. In this context, the judicial penal policy of a State, reflected in how the criminal legal norms are promptly applied in concrete situations is a crucial element in fighting this phenomenon. A legal entity is the main actor in the commission of the tax evasion offences, most of such offences being committed in the name, interests or the achievement of the legal purpose of [vezi tot]