Tax Dodging. The Offence Stipulated by Article 9 alin.1 let. a from Law 24/2005. Considerations

Abstract

The publication of Law no 241/2005 led to the achievement of the mostly desired systematization of the deeds that represent offences of tax dodging, the new law proving to be more compelling related to the definition and the approach of the offence than the previous legal frame. This article tackles the concept of tax dodging from the perspective of being one of the most frequent offences as presented by Art. 9 paragraph. 1 let. a from Law no 241/2005.