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The Actual Tax Evasion Offences Under Article 9 of the Law No 241/2005 on Preventing and Combating Tax Evasion - Theoretical and Practical Skills -1

Author

Listed:
  • Nadia-Cerasela ANITEI

    (APhD Univ. Prof. Faculty of Law and Administrative Sciences, “Dunărea de Jos†University, Galaţi, Romania)

  • Roxana Elena LAZÄ‚R

    (Assoc. Prof. Dr., Faculty of Law, "Petre Andrei" University, Iasi, Romania)

Abstract

Law no. 241/2005 for preventing and combating tax evasion is currently in force, the latter being in force also today, as amended by O.U.G. no. 54/2010 on some measures to combat tax evasion, by Law no. 50/2013 amending Law no. 241/2005 for preventing and combating tax evasion, by the sole article of Law no. 55/31 March 2021 and OUG 130/2021 on some fiscal-budgetary measures, extension of some deadlines, as well as for amending and supplementing some normative acts. Law no. 241/2005 introduces four new elements from the first article itself, establishing measures to prevent tax evasion, establishing new offences called offences in connection with the offence of tax evasion, incriminating several facts as offences of danger and defining several terms used by the law for greater precision, in contrast to the previous regulation. We will present the actual offences of tax evasion provided for by Article 9 of Law no. 241/2005 by inserting practical aspects and comments.

Suggested Citation

  • Nadia-Cerasela ANITEI & Roxana Elena LAZÄ‚R, 2023. "The Actual Tax Evasion Offences Under Article 9 of the Law No 241/2005 on Preventing and Combating Tax Evasion - Theoretical and Practical Skills -1," Jurnalul de Studii Juridice, Editura Lumen, Department of Economics on Behalf of Petre Andrei University Iasi, vol. 18(1-2), pages 01-15, June.
    • Handle: RePEc:lum:rev4rl:v:18:y:2022:i:1-2:p:01-15
    DOI: https://doi.org/10.18662/jls/18.1-2/117
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    More about this item

    Keywords

    tax evasion; taxpayer; tax evasion offences.;
    All these keywords.

    JEL classification:

    • I12 - Health, Education, and Welfare - - Health - - - Health Behavior
    • I15 - Health, Education, and Welfare - - Health - - - Health and Economic Development
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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