Infracţiunea de evaziune fiscală prevăzută de art. 9 alin. (1) lit. a) din Legea nr. 241/2005 privind combaterea evaziunii fiscale. Întrunirea elementelor de tipicitate ale infracţiunii în situaţia în care elementul material constând în acţiunea de ascund: DREPT PENAL ŞI DREPT PROCESUAL PENAL

Ioan Nemeş

The offence of tax evasion provided for in Article 9 para. (1) (a) of Law no. 241/2005 on combating tax evasion. The typical elements of the offence are met where the material element consisting in the act of concealing property or the taxable or chargeab

DREPT PENAL ŞI DREPT PROCESUAL PENAL

Authors

Ioan Nemeş Author

Abstract

The taxpayer's obligation to declare taxable income does not concern income obtained from offences such as abusive money lenders, extortion or deception, since the amounts received by way of abusive loan or through extortion and deception are due to the victims of such offences for compensation for damages, and these amounts cannot constitute the basis for calculating the tax on interest income calculated in accordance with the Tax Code. In other words, the tax legislation does not require the proceeds of crime to be declared for 16% taxation, but the proceeds of crime are either returned to the victims to cover the damage or confiscated if the victims of the offence do not bring a civil action.

Unlawfully charged interest, which has not been recorded in the authentic loan agreements, is not declared to the tax authorities for tax purposes.