Infracţiunile de evaziune fiscală (II)*. Aspecte comune ale infracţiunilor de evaziune fiscală

* Studiul este extras din lucrarea Infracţiuni economice. Infracţiunile la regimul societăţilor; infracţiunile de bancrută; infracţiunile de evaziune fiscală. Comentarii şi explicaţii. Adnotări cu jurisprudenţa, de S. Bodu, C. Bodu, Ed. 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 second part consists in commentary, article by article, of the crimes connected to the tax evasion, respectively Articles 3 - 8: reconstituting the accounting documents destroyed, refusal to present the legal documents and assets, physical barring the competent authorities to perform inquiries, unlawfully detaining or circulating fiscal documents with a special regime, illegal reimbursements of taxes.

Keywords: fiscal...