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Aspects of Criminal Liability in Case of Infringement of the Settlement of Tax Debts Regime by Refund, Reimbursement or Compensatio


  • Neagu, Aurel

    (“Alexandru Ioan Cuza” Police Academy)

  • Corlateanu, Sorin

    (“Alexandru Ioan Cuza” Police Academy)


Tax claim, as is know, is a economic right relationschip resulting from tax substantive law. Tax claims may also be state or other public entities claims and taxpayers claims. To settle claims on the public budget in mind the taxpayer's realization of the right to refund, refund, compensation and, when necessary, its a right to repair. If in this process are violated legal rules of liability may be guilty under the law, administratively, material or criminal, as appropriate.

Suggested Citation

  • Neagu, Aurel & Corlateanu, Sorin, 2010. "Aspects of Criminal Liability in Case of Infringement of the Settlement of Tax Debts Regime by Refund, Reimbursement or Compensatio," Annals - Juridical Science Series, Constantin Brancusi University, Faculty of Juridical Sciences, vol. 3, pages 61-78, November.
  • Handle: RePEc:cbu:jrnlju:y:2010:v:3:p:61-78

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    claims; avoidance; crimes; obligations; reimbursement; restitution; bad faith;

    JEL classification:

    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law


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