Articole cu aceleași cuvânt cheie: evaziune fiscală

Aspecte vizând prevenirea spălării banilor și combaterea finanţării terorismului (AML/CFT) și aspecte fiscale vizând criptoactivele
02 01 2022
The study is dedicated to the examination of aspects related to the prevention ofmoney laundering and combating terrorist financing (AML / CFT) and fiscal aspects related to crypto-assets. Keywords: prevention of mo...
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Scurte considerații despre evaziunea fiscală organizată
04 01 2017
In our opinion, conviction for committing a crime in associated form, in according of art. 8 par. (2) of the Law no. 241/2005 to prevent and combat tax evasion, requires proving a certain degree of association: a structure, a network, a hierarchy, a program, planning the execution of actions that are sanctioned by criminal / penal law.
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Infracțiunile de evaziune fiscală (I). Aspecte comune ale infracțiunilor de evaziune fiscală
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 first part treats the common aspects of the crime: regulating, notion, through the definition of the terms like fiscal duty, taxes, fiscal base, defined in the Fiscal code and Fiscal procedure code. Considering that not any erosion of the fiscal base, by the tax payer, represent...
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Probleme controversate privind evaziunea fiscală, din perspectiva dreptului penal și procesual penal
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. 241/200...
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Dreptul de stabilire al societăţilor în UE şi fiscalitatea
The national regulations by which the Member States enforce a discriminatory tax treatment on the subsidiaries or branches of non-resident parent companies, compared to the one enforced on resident companies with an objectively comparable status, represent unjustified restrictions on the exercise of the right of establishment set out by art. 49 of the TFEU. The actual protection of the freedom of establishment was reinforced by the development...
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Noi instrumente legislative în legătură cu fraudele financiare şi evaziunea fiscală cu caracter transnaţional
07 01 2013
A new dynamic is underway against tax evasion. In the United States, the “Foreign Account Tax Compliance Act” – FATCA was adopted in 2010, which obliges banks and other financial institutions (including mutual funds pensions) established abroad to report to the US IRS the assets and transactions of their clients, regardless of whether they are US citizens or residents.Transposed to Europe, it allows to know who, among t...
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