Cursul de schimb valutar – lege penală mai favorabilă în privinţa infracţiunii de evaziune fiscală?
Abstract The Romanian legislator considered necessary to gradually punish those illicit behaviours aimed at avoiding the fulfilment of fiscal obligations and causing a prejudice to the consolidated State budget that exceeds certain limits. However, the legislator’s choice to establish certain value thresholds in respect of the amount of the prejudice in the single European currency […]
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