Amplitudinea demersului investigativ în cazul infracţiunii de evaziune fiscală în varianta ascunderii sursei impozabile

Jud. Raul Alexandru NESTOR^*

* Raul Alexandru Nestor este judecător la Tribunalul Bucureşti.

Tribunalul Bucureşti

ABSTRACT

The crime of concealing a taxable source involves an activity by which the taxpayer conceals from the competent authorities the taxable or taxable asset or source.

In the architecture of the criminalization norm, the taxable or taxable object, from a fiscal point of view, represents an income or asset for which the taxpayer must pay tax obligations. Hiding income represents the action of concealing both the asset and the taxable source, so that they cannot be identified by the competent authorities. This activity can also be carried out by omitting to declare an income that must be declared for taxation purposes.

As Law no. 241/2005 regulates a crime that can only be committed intentionally, the concealment of the taxable asset or source must be committed...