Infracţiunea de evaziune fiscală. Motivarea hotărârii judecătoreşti - Sancţiune. Cauza de reducere a pedepsei reglementată de art. 10 din Legea nr. 241/2005. Soluţionarea acţiunii civile alăturate procesului penal. Menţinerea sechestrului asigurător

Tax avoidance offense. Reasoning of the court order - Sanction. Reason for the reduction of the punishment governed by art. 10 of Law no. 241/2005. Settlement of the civil action enclosed to the criminal proceedings. Maintenance of the distraint

Abstract

1. The reasoning of the court order should be relevant, complete, substantiated, homogeneous, concrete, persuading and accessible. The reasoning should correspond to the parties’ claims, namely to the various heads of claim and to the means of defence. This warranty id essential, as it allows the justice seeker to ensure that his or her claims were examined and that the judge took into account. The reasoning should allow to pursue a sound premise which determined the judge to deliver certain...