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2016 Rev. Universul Juridic 37 (2016)
Optimization or Tax Evasion: The Consideration of the Tax Code and of Its Enforcement Rules Related to the Law on Tax Evasion

handle is hein.journals/univjurid2 and id is 37 raw text is: Revista Universul Turidic . nr. 1, ianuarie 2016, pp. 37-53 OPTIMIZARE SAU EVAZIUNE FISCALA? VIZIUNEA CODULUI FISCAL I A NORMELOR SALE DE APLICARE RAPORTATE LA LEGEA EVAZIUNII FISCALE De Sebastian Bodu ,Optimization or tax evasion? The consideration of the Tax Code and of its enforcement rules related to the law on tax evasion In this study, the author deals with the consideration of the Tax Code and of its enforcement rules related to the law on tax evasion. The structure and the body of the study reveal the comments on the regulation of the tax evasion crimes, on the concept of tax evasion, on the tax optimization and tax fraud (concealment of the agreement, transfer prices, concealment of the holder of taxable income, choosing the tax residence, management of differences in the treatment of a taxpayer or of an operation or transaction based upon the laws of two or several States, use of the deductibility of interests of intra-group loans), taking into consideration, for the purposes of the above-mentioned, the doctrine developed by certain important names in the field of law (N. CArlescu; D. Dascalu, I.T. 5tefanescu, I.M. Costea, P. Diaconu, I.P. Filipescu, I.L. Georgescu, E. Petit, R.B. Bobei, M.A. Dumitrescu, N.R. Dominte, D.A. Popescu, D. Patroi, F. Cuciureanu, V. Radu). Finally, the author puts forward certain brief considerations regarding the deductibility of interests of intra-group loans. Keywords: Tax Code; Law on tax evasion; Rules on the enforcement of the Tax Code; tax fraud; deductibility. Preambul Miercuri, 13 ianuarie, s-a publicat in Monitorul Oficial, H.G. nr. 1/2016 de aprobare a Normelor metodologice de aplicare a Legii nr. 227/2015 privind Codul fiscal (denumita in continuare ,,Normele Codului fiscal). Normele in speta definesc intr-un mod abuziv gi restrictiv notiunea de fond (continut) economic al unei operatiuni, ceea ce ridica o problema grava de aplicare a regulilor fiscale in materie de optimizare fiscala prin aceea ca, oricand, exista riscul calificarii unei astfel de operatiuni ca fiind o fapta de evaziune fiscala, incriminata de Legea

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