Consideraţii asupra măsurii confiscării venitului ilicit - sancţiuni complementare

Ph.D. Lavinia POPESCU

Consultant Deloitte România

Dr. Adela Sorinela SAFTA

Expert superior ANAF

Academia de Studii Economice din Bucureşti

Şcoala Doctorală Economie, Romania

ABSTRACT

The following study analyzes the constitutive elements and sanctions of the amounts derived from illegal acts as well as the fiscal regime applicable to contravention fines and the complementary ones applied for such incomes. At the same time, we will analyze the evolution and limits of the two illegal components on the one hand and the fiscal effects and complementary sanctions on the other, given the latest legislative-fiscal changes in accordance with the evocative decisions of the High Court of Cassation and Justice by Decision no. 1/2002 by which the appeal is admitted in the interest of the law, (RIL) in the sense of establishing the subsequent presentation, in the case of the complaints provided for in art. 1 lit. e) from Law...