Cauza de nepedepsire prevăzută de art. 10 alin. (11) din Legea nr. 241/2005 pentru prevenirea şi combaterea evaziunii fiscale. Condiţii şi căi de valorificare

drd. VASILE COMAN*

* Doctorand al Facultăţii de Drept din cadrul Universităţii "Titu Maiorescu" din Bucureşti; e-mail: v.comann@yahoo.com

Cadru didactic asociat - Facultatea de Drept, Universitatea "Transilvania" din Braşov

Judecător - Tribunalul Prahova, Preşedintele Secţiei penale

ABSTRACT

The recovery of the material damage caused by the crime of tax evasion (tax fraud) is a priority of the Romanian legislator, which has always been encouraged at the level of legal texts, compared to its impact on the state budget and the concrete legal situation of the perpetrators. One of the most energetic ways to achieve this objective is the introduction of a legal cause of non-punishment, such as the one provided by art. 10 para. (1) from Law no. 241/2005 (in the legislative version in force prior to the legislative amendments made by Law no....