We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
38. Evaziune fiscală. Substituirea, degradarea sau înstrăinarea bunurilor sechestrate.
- Abstract
In terms of its subjective side, the tax avoidance offense incriminated under Article 9 para. (1) letter g of Law no. 241/2005 shall be culpably committed in the form of direct intent, characterized by the goal pursued by the perpetrator, namely avoiding the performance of the tax obligations by disposal of the legally seized assets. It is essential for the offender, at the time of the action of disposal of the legally seized assets, to envisage and pursue, in principle, two goals: an intermediary goal, consisting in avoiding the execution of the precautionary measure and a final goal, the consequence of which should be to avoid performance of tax obligations.
- Subjects
DUTY; CRIME; ASSETS (Accounting); CRIMINALS; TAXATION
- Publication
Romanian Case Law Review / Revista Română de Jurisprudenţă, 2019, Issue 4, p251
- ISSN
1844-6450
- Publication type
Article