Tax evasion in continued form. Trade facts. Concealment of the taxable or taxable source. Used cars

DREPT PENAL ŞI PROCESUAL PENAL

Abstract

The deed of the defendant, who, between 01.01.2011-31.12.2016, carried out a number of 116 transactions (purchase and resale) with used cars (second-hand) and did not submit income tax returns, did not register as a VAT payer, did not draw up and led the records of purchases and supplies, hiding the taxable source and thus evading the payment of taxes and duties due to the consolidated state budget, thus causing a total damage of 43,667 lei, it meets the constituent elements of the tax evasion offense in continued form, prev. and ped. by Article 9 par. 1 lit. a) of the Law no.241/2005, applying art. 35 par. 1 C. pen., in the pen. art. 5 par. 1 C. pen.