Tax avoidance. Replacement, degradation or disposal of seized assets

DREPT PENAL ŞI DREPT PROCESUAL PENAL

Abstract

In terms of its subjective side, the tax avoidance offense incriminated under Article 9 para. (1) letter g of Law no. 241/2005 shall be culpably committed in the form of direct intent, characterized by the goal pursued by the perpetrator, namely avoiding the performance of the tax obligations by disposal of the legally seized assets. It is essential for the offender, at the time of the action of disposal of the legally seized assets, to envisage and pursue, in principle, two goals: an intermediary goal, consisting in avoiding the execution of the precautionary measure and a final goal, the consequence of which should be to avoid performance of tax obligations.