Autor: RADU-BOGDAN CĂLIN

Publicat în: Challenges of the knowledge society (CKS) 2021

Articol disponibil online: aici.

Abstract: Although tax evasion has been incriminated as a crime in Romania for almost 100 years, in the doctrine and judicial practice there are still presented contradictory points of view regarding the requirement result as constituent element of crime. The present study aims to carry out an in-depth analysis that provides an answer to the question of whether the crime of tax evasion require a material result or only a state of danger. The study is divided into three sections, starts with [vezi tot]