It is not the same if you draft an acquittal proposal in a fi le where parties have settled (…) or if you draft an indictment which refers to numerous facts, more authors, which advance various defences that you need to address. Equally, it is not the same to present the facts in an order to the investigation department (which is familiar with the file) to complete the prosecution file or in an indictment based on which the judge decid...

The paper points out a number of practical aspects and jurisprudential orientations on the crime of tax evasion, including the liability of the legal person and the status of antifraud inspectors. Keywords: Law no. ...