Articole de la același autor Raluca Elena GÂLEA

judecător, Tribunalul București – Secția a II-a Contencios administrativ și fiscal
Frauda în materia TVA: conturarea unor elemente obiective care permit dovedirea vinovăției
Numărul 1 Anul 2020
The present study aims to identify in the practice of the courts a series of objective elements in committing VAT fraud, which have relevance on proving guilt, a condition of fiscal liability. Starting from the jurisprudence of the Court of Justice of the European Union, we will approach the „test of knowledge” by the economic agent of the involvement of his operation in a tax fraud from the perspective of domestic law. The „knew or shoul...
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