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

Aurel Neagu and Sorin Corlateanu
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Aurel Neagu: “Alexandru Ioan Cuza” Police Academy
Sorin Corlateanu: “Alexandru Ioan Cuza” Police Academy

Annals - Juridical Science Series, 2010, vol. 3, 61-78

Abstract: 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.

Keywords: claims; avoidance; crimes; obligations; reimbursement; restitution; bad faith (search for similar items in EconPapers)
JEL-codes: K14 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlju:y:2010:v:3:p:61-78

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