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2016 R.R.D.A. 117 (2016)
The Crimes of Tax Evasion (II) Common Aspects of the Crime of Tax Evasion

handle is hein.journals/ririinesana2016 and id is 1297 raw text is: Infractiunile de evaziune fiscala (II)* Aspecte comune ale infractiunilor de evaziune fiscal dr. Sebastian BODU, MBA avocat Ciprian BODU procuror ABSTRACT 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 second part consists in commentary, article by article, of the crimes connected to the tax evasion, respectively Articles 3 - 8: reconstituting the accounting documents destroyed, refusal to present the legal documents and assets, physical barring the competent authorities to perform inquiries, unlawfully detaining or circulating fiscal documents with a special regime, illegal reimbursements of taxes. R EZUMAT Acest studiu, in trei parti, este dedicat infractiunilor de evaziune fisca[, reglementate de Legea nr. 241/2005 privind prevenirea si combaterea evaziunii fiscale. Aceast6 a doua parte const6 in comentariul pe articole a infractiunilor conexe evaziunii fiscale, si anume art. 3-8: nerefacerea documentelor de evidentO contabi[ distruse, refuzul de a prezenta documente legale si bunuri, impiedicarea fizic6 a organelor competente de a face verificari, detinerea sau punerea in circulatie, fr6 drept, a documentelor fiscale cu regim special, rambursarile si restituirile ilegale de impozitelor. Legea nr. 241/2005, art. 3 - 8; C. pen., art. 239, art. 271, art. 321, art. 322, art. 323; C. fisc., art. 452; C. pr. fisc, art. 64, art. 65, art. 113, art. 122, art. 336; C. pr. pen., art. 167, art. 169 Studiul este extras din lucrarea Infractiuni economice. Infractiunile ta regimul societtilor; infractiunile de bancruti; infractiunile de evaziunefiscati. Comentari si explicatii. Adnotiri cujurisprudenta, de S. Bodu, C. Bodu, Ed. Rosetti, 2016. DREPT PENAL AL AFACERILOR REVISTA ROMANA DE DREPT AL AFACERILOR NR. 9/2016 1117

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