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2016 R.R.D.A. 91 (2016)
Tax Evasion Crimes (III) Proper Tax Evasion

handle is hein.journals/ririinesana2016 and id is 1415 raw text is: Infractiunile de evaziune fiscala (III)i Evaziunea fiscala propriu-zisa 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 third (and last) part analysis the article that incriminates various forms of the proper tax evasion, respectively Article 9. Analyses also Articles 10 and 11, that applies to all criminal forms regulated by this piece of legislation. REZUMAT Acest studiu, in trei parti, este dedicat infractiunilor de evaziune fisca[l, reglementate de Legea nr. 241/2005 privind prevenirea si combaterea evaziunii fiscale (denumit6, in cadrul studiului, ,Legea evaziunii fiscale). Aceast6 a treia (si ultima) parte analizeaz6 articolul care incrimineaz6 diferitele forme ale infractiunii propriu-zise de evaziune fisca[6, in spet6 art. 9. De asemenea, analizeaz6 articolele 10 si 11, care se aplic6 tuturor formelor infractionale reglementate de aceast6 lege. Codul penal, art. 253, art. 260, art. 261, art. 322, art. 323, art. 326; Legea nr. 241/2005, art. 9, art. 10, art. 11; [ Studiul este extras din lucrarea Infractiuni economice. Infractiunile la regimul societtilor; infractiunile de bancruti; infractiunile de evaziune fiscati. Comentarii si explicatii. Adnotiri cu jurisprudenta, de Sebastian Bodu, Ciprian Bodu, Ed. Rosetti, 2016. DREPT PENAL AL AFACERILOR REVISTA ROMANA DE DREPT AL AFACERILOR NR. 10/2016 191

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