Infracţiunile de evaziune fiscală (I)1. Aspecte comune ale infracţiunilor de evaziune fiscală

¹ Studiul este extras din lucrarea Infracţiuni economice. Infracţiunile la regimul societăţilor; infracţiunile de bancrută; infracţiunile de evaziune fiscală. Comentarii şi explicaţii. Adnotări cu jurisprudenţă, de Sebastian Bodu, Ciprian Bodu, Editura Rosetti, 2016.

dr. Sebastian BODU, MBA

Avocat

Ciprian BODU

Procuror

ABSTRACT

This series of three articles, in three parts, analyses the issue of tax evasion, regulated by Law no. 241/2005 regarding the prevention and fighting tax evasion. This first part treats the common aspects of the crime: regulating, notion, through the definition of the terms like fiscal duty, taxes, fiscal base, defined in the Fiscal code and Fiscal procedure code. Considering that not any erosion of the fiscal base, by the tax payer, represents a tax evasion, are analyzed those transactions that can be seen both as optimization. Paying taxes does not mean that one have to pay...