The Active Subject in Cases of Tax Evasion Offense

Abstract

Whether we analyze the offense of tax evasion or those related to tax evasion offenses under Law no.241/2005 depending on the material element, we will reach the conclusion that if in some cases the lawmaker qualifies the active subject, in other cases it can be any criminally liable natural or legal person. However, taking into account the changes in Law no.241/2005 through Law no.50/2013, changes consisting in the abolition of the enactment of fines, the lawmaker implicitly excludes from the active taxpayers - legal entities, even though most tax evasion crimes are committed in the name and on behalf of corporate taxpayers.