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Tax Evasion. Theoretical And Practical Effects Of The Provisions Of Article 10 Of Law 241/2005

Author

Listed:
  • Carmen-Teodora POPA

    (Law Faculty, University of Oradea, Oradea, Romania)

  • Mihaela Elvira PATRAUS

    (Law Faculty, University of Oradea, Oradea, Romania)

Abstract

Law No. 255/2013 governs transient situations resulting from the entry into force of the new Criminal Code, and by art. 79 points 1 and 2 modified the name of chapter III, and the content of paragraph 1. 1 of art. 10 of law No. 241/2005 preventing and combating tax evasion. The disposal of the normative in force stipulates only a question of reduction of sentence, but considering the importance of the effects of reducing the penalty, and also the causes of unpunishment in the jurisprudence in relation to incidence of art. 5 pen. code through this work we plan to do a full analysis and of the provisions of article 10 paragraph 1, in the version in force before 1 February 2014. Following the legal approach taken, I've found that regulation causes reduction of sentences and " unpunishment " for an offence of tax evasion is not sufficiently clear and accessible to the recipients of the regulatory framework, being imperative needed the intervention of the legislator with the accuracy of the contents of the legal norm, with the consequence of applying them consistently. At the same time, we appreciate that it is necessary to regulate the alternative measures to ensure that those who have committed acts in the field of economic and financial crime should be encouraged to cover in full the damage caused to the consolidated budget of the State.

Suggested Citation

  • Carmen-Teodora POPA & Mihaela Elvira PATRAUS, 2017. "Tax Evasion. Theoretical And Practical Effects Of The Provisions Of Article 10 Of Law 241/2005," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 479-488, July.
  • Handle: RePEc:ora:journl:v:1:y:2017:i:1:p:479-488
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    More about this item

    Keywords

    tax evasion; sentence reduction causes; cause of atypical punishment; substitution of punishment; civil party claims coverage;
    All these keywords.

    JEL classification:

    • K0 - Law and Economics - - General
    • K3 - Law and Economics - - Other Substantive Areas of Law
    • M0 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General

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