Reglementări naţionale româneşti privind combaterea abuzului fiscal al contribuabilului. Cadrul legislativ general. Mecanisme - evoluţie - interpretare - aplicare

Sever-Alexandru SBÂRNĂ

Şcoala doctorală a Facultăţii de drept, Universitatea de Vest din Timişoara

ABSTRACT

By the present article, which is part of the author’s doctoral research on tax abuse we will try to undertake an endeavour for identifying and analyzing the general legal framework on abuse of taxpayer Romanian tax. In this respect, in its first part, we present and detail (I.) the law principles underlying the incrimination of Romanian taxpayer’s fiscal abuse, and in the second part we will pay attention to these principles in Romanian tax law, by analysing of concrete ways in which the Romanian state intends to combat abuse of the taxpayer or tax, namely (II.) general anti-abuse rule that lies in art. 11 para. (1) - (3) C. fisc., the most common and also disputed anti-abuse rule in Romanian tax practice.

Keywords: tax...