Reincriminarea faptei constând în reţinerea sau încasarea şi neplata impozitelor şi contribuţiilor cu reţinere la sursă

Lector univ. dr. Bogdan VÎRJAN

Universitatea Titu Maiorescu din Bucureşti

ABSTRACT

As is known, by art. 6 of Law nr. 241/2005 for preventing and combating tax evasion was criminalized the act of withholding and not paying, intentionally, within a period exceeding 30 days from the due date, the amounts representing taxes or contributions with withholding at source. Until the entry into force of this normative act, such an act was regulated in a slightly different form, being sanctioned only contravention, in art. 13 para. (1) letter e) of Law nr. 87/1994 to combat tax evasion.

Law no. 241/2005 on preventing and combating tax evasion entered into force on August 26, 2005, when Law no. 87/1994 to combat tax evasion was revoked. Considering that neither in the content of art. 6of Law nr. 241/2005 nor in other incidental normative acts is defined the expression taxes or...