TAX EVASION. THEORETICAL AND PRACTICAL EFFECTS OF THE PROVISIONS OF ARTICLE 10 OF LAW 241/2005

Carmen-Teodora Popa () and Mihaela Elvira Patraus ()
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Carmen-Teodora Popa: Law Faculty, University of Oradea, Oradea, Romania
Mihaela Elvira Patraus: Law Faculty, University of Oradea, Oradea, Romania

Annals of Faculty of Economics, 2017, vol. 1, issue 1, 479-488

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.

Keywords: tax evasion; sentence reduction causes; cause of atypical punishment; substitution of punishment; civil party claims coverage (search for similar items in EconPapers)
JEL-codes: K0 K3 M0 (search for similar items in EconPapers)
Date: 2017
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